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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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American Petroleum Institute filed 1 comment on this docket between Jan 31, 2022 and Jan 31, 2022. 2 other organizations filed here. The comment window closed 1642d ago.

What American Petroleum Institute filed (1)

Jan 31, 2022· Comment from American Petroleum Institute· IRS-2021-0018-0003

Please find comments from the American Petroleum Institute attached. Please let me know if there are any issues or questions. Thank you.

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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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