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Federal Register (IRS) · Jan 14, 2026

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(styrene-divinylbenzene-ethylvinylbenzene), With Styrene Content of Greater than 50% (x=2.02x1017, y=2.98x1016, z=7.35x1015)

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Superfund Tax on Chemical Substances; Request To Modify List of Taxable Subst.... General industry update.

Summary

[Notice] This notice of filing announces that a petition has been filed requesting that poly(styrene-divinylbenzene-ethylvinylbenzene), with styrene content of greater than 50% ((C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>10</INF>)<INF>y</INF> (C<INF>10</INF>H<INF>12</INF>)<INF>z</INF>; x=2.02x10\17\, y=2.98x10\16\, z=7.35x10\15\), also known as Styrene-DVB-EVB (Styrene > 50%), be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Classification

Category: backgroundPriority: informationalReason: General tax news

Affected Groups

All tax practitioners

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Original Source

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