IRS Seeks Comment on Adding ACM Rubber to Superfund Tax List
Importers and manufacturers of acrylate monomer synthetic rubber must comment by Oct. 26, 2026.
The Internal Revenue Service issued a notice of filing announcing a petition to add acrylate monomer synthetic rubber (ACM Rubber) to the list of taxable substances under section 4672(a) of the Internal Revenue Code. The petition, filed on November 18, 2025, is identified by public docket number IRS-2026-1027.
The petition, submitted by Zeon Chemicals L.P., describes ACM Rubber with the formula (C5H8O2)x-(C7H12O2)y-(C6H10O3)z-(C35H62O3)a; x=587.30, y=583.29, z=258.18, a=1.58, and lists HTSUS and Schedule B numbers 4002.99.0000 and CAS number 93410-24-3. The synthetic rubber is primarily used in automotive parts such as hoses and transmission gaskets.
Petitioner-calculated tax rate for the substance is $5.55 per ton, based on conversion factors of 0.50 for propylene, 0.04 for methane, 0.04 for ethylene, 0.0007 for benzene, and 0.001 for butylene. The filing also includes a stoichiometric material consumption equation for the predominant emulsion-polymerization production method.
Written comments and requests for a public hearing must be received on or before October 26, 2026. Submissions are to be made electronically via the Federal eRulemaking Portal at regulations.gov, referencing docket IRS-2026-1027, or mailed to the IRS address listed in the notice.
For further information, contact Jacob W. Peeples at (202) 317-6855.
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