IRS Lists BPA, 100 Other Chemicals for Initial Superfund Tax

摘要

The IRS issued an initial list of chemicals for an excise tax on companies that produce them, to try to stem their use in consumer products.The guidance (Notice 2021-66) issued Tuesday establishes an initial list of 101 chemicals that will be subject to the Superfund tax. The recently signed federal infrastructure law revived theexcise tax on chemicals that expired in 1995, which had been in place to help clean up hazardous waste sites.