IRS Seeks Comment on Adding sSBR to Superfund Taxable Substances List
The petition by Zeon Chemicals L.P. requests that solution styrene-butadiene rubber be taxed under section 4672(a), with comments due by Nov. 9, 2026.
The Internal Revenue Service announced a notice of filing that a petition has been submitted to add solution styrene butadiene rubber (sSBR) to the list of taxable substances under section 4672(a) of the Internal Revenue Code. The petition, filed by Zeon Chemicals L.P., an importer and exporter of sSBR, seeks to subject the material to the Superfund tax.
The petition identifies the substance as ((C4H6)m-(C8H8)n-(C25H44OS2)a) with m=5,474.21, n=504.08, a=3.30, and provides the HTSUS number 4002.19.0016, Schedule B number 4002.19.1600, and CAS number 9003-55-8. The petitioner calculates a tax rate of $9.75 per ton based on conversion factors of 0.85 for butadiene, 0.11 for benzene, 0.04 for ethylene, 0.0004 for propylene, 0.0002 for methane, and 0.0008 for sodium hydroxide. Taxable chemicals are reported to constitute 99.11 percent by weight of the material used in production.
Petition filing dates are listed as November 21, 2025 for purposes of making a determination and April 1, 2023 for purposes of Rev. Proc. 2022-26 as modified by Rev. Proc. 2023-20. The public docket number is IRS-2026-1030, and written comments or requests for a public hearing must be received on or before November 9, 2026.
The notice clarifies that publication of the petition information does not constitute a determination by the Treasury Department or the IRS, nor does it confirm the accuracy of the data. Comments may be submitted electronically via the Federal eRulemaking Portal or mailed to the IRS office in Washington, DC. For further information, Jacob W. Peeples can be contacted at (202) 317-6855.
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