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IRSNonrulemakingIRS-2021-0018

Superfund; Initial List of Taxable Substances; Registration; Procedural Rules; Request for Comments; Suspension of Notice 89-61 (Notice 2021-66)

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Last modified
Feb 21, 2025
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closed 1642d ago
American Chemistry Council filings
2

Activity

American Chemistry Council filed 2 comments on this docket between Jan 31, 2022 and Sep 27, 2022. 2 other organizations filed here. The comment window closed 1642d ago.

What American Chemistry Council filed (2)

Sep 27, 2022· Comment from American Chemistry Council· IRS-2021-0018-0029

ACC Comment Letter Requesting Substance Rates

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Jan 31, 2022· Comment from American Chemistry Council· IRS-2021-0018-0004

Filed on regulations.gov — full text not in the inline record.

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Abstract

This notice relates to section 80201 of the Infrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. 429 (November 15, 2021), which reinstates, effective July 1, 2022, the excise taxes imposed on certain chemical substances by sections 4661 and 4671 of the Internal Revenue Code (Code) (collectively, Superfund chemical taxes) and modifies the applicable rates of tax and other provisions related to those taxes. (Unless otherwise stated, all section references in this notice are to the Code.)

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Co-filers (2)

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