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TREAS/IRS | RIN: 1545-BQ40 | Publication ID: Spring 2022 |
Title: ●Superfund Chemical Tax and Superfund Imported Substance Tax | |
Abstract:
Section 80201 of the Infrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. 429 (November 15, 2021) reinstates, effective July 1, 2022, the excise taxes imposed on certain chemical substances by sections 4661 and 4671 of the Internal Revenue Code, and modifies the applicable rates of tax and other provisions related to those taxes. This NPRM will provide rules related to the taxes imposed by sections 4661 and 4671 of the Internal Revenue Code. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 52 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-105954-22 (NPRM) Drafter attorney: Stephanie Bland (202) 317-5263 Reviewer attorney: Amanda Dunlap (202) 317-5261 Treasury attorney: Kimberly Wojcik (202) 819-5365 CC:PSI:B7 | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: Undetermined |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Stephanie N. Bland Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 5314, Washington, DC 20224 Phone:202 317-6855 Fax:855 591-7869 Email: stephanie.n.bland@irscounsel.treas.gov |