The Fertilizer Institute
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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The Fertilizer Institute filings
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The Fertilizer Institute filed 1 comment on this docket between Jun 15, 2022 and Jun 15, 2022. 2 other organizations filed here. The comment window closed 1642d ago.

What The Fertilizer Institute filed (1)

Jun 15, 2022· Comment from The Fertilizer Institute· IRS-2021-0018-0009

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

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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Superfund; Initial List of Taxable Substances; Registration; Procedural Rules; Request for Comments; Suspension of Notice 89-61 (Notice 2021-66) (IRS) — The Fertilizer Institute | OpenPolis