brands, Corporate income The Infrastructure Investment and Jobs Act, which President Biden signed into law on November 15, 2021, reinstates Superfund excise taxes on the sale and import of certain chemicals as part of the law's revenue raising provisions. Substances. Are there any available exemptions for the Superfund Chemical Excise Taxes? California Assembly Bill Pushes for Womens Designated Restrooms on Mississippi Legislature Takes Up Pass-Through Entity Election FTC Signals Increased Scrutiny of Technology Sector Through Understanding the Corporate Transparency Act and Ensuring Compliance. In Notice 2021-66 (released December 14, 2021), the IRS provided guidance on Superfund excise taxes, which are reinstated as of July 1, 2022, under the Infrastructure Investment and Jobs Act (IIJA) (see Tax Alert 2021-2059).. Notice 2021-66 does the following: Updates the list of taxable substances under IRC Section 4672(a), which had expired on December 31, 1995 2023. Chicago | The relevance of this guidance to the new tax is unclear. Assisting with risk analyses and internal processes (design or documentation). July 1 is fast approaching and the window to prepare for compliance with the reinstated Superfund Tax is brief. Explore Deloitte University like never before through a cinematic movie trailer and films of popular locations throughout Deloitte University. In order to pay for the provisions in The Infrastructure Investment and Jobs Act (also referred to as the Bipartisan Infrastructure Bill), Superfund was reinstated with double the tax . Do not delete! The Infrastructure Investment and Jobs Act (the IIJA), signed into law on November 15, 2021, reinstated two environmental excise taxes that had been terminated over twenty-five years ago. 8Id. Please see links for details: Learn more about Superfund Excise Tax changes effective July 1, 2022, including key considerations for dealings with the reinstated Superfund Tax on chemicals and substances. In our experience, it generally takes at least three months to fully implement and test a new business process and system implementation. 4672(a)(2)(B)(2021). When the Superfund tax was last applied back in 1995, a taxable substance was required to have 50% of a chemical. The following is an FAQ to help companies get up to speed on what the Superfund Chemical Excise Taxes will require of them. The notice also addresses registration requirements to exempt certain sales and uses of taxable chemicals from tax. Systems and processes will also need to be established in order to properly calculate and remit taxes that are due, as well as apply for refunds or exemptions. The list of 42 chemicals and their respective excise tax rates is found in Internal Revenue Code (IRC) 4661(b). This Superfund Tax is assessed only on importers of taxable substances and is due upon the first sale or the first use after import into the United States. 7Superfund Amendments and Reauthorization Act of 1986, Pub. Products & The proposal would essentially create a new excise tax on the manufacture, production, or importation of 42 chemicals. 13I.R.C. The rates will be included in the instructions to Form 6627, Environmental Taxes, and under Recent Developments for Form 6627, Environmental Taxes. Until then, companies may take the IRS previous position as an indication of how it is likely to view articles and fabricated products under the current Superfund excise tax. I am an importer of taxable substances. Cherry Bekaert Advisory LLC and its subsidiary entities are not licensed CPA firms. consulting, Infrastructure Investment and Jobs Act (IIJA), passed last November, the Internal Revenue Service (IRS) has reinstated the. This would be for the periodJuly 1-September 30, 2022. With Congresss commitment to advanced biofuels found in the 2007 Energy Independence and Security Act, compelling incentives to invest in and support growth of biotechnologies has spurred record production You are responsible for reading, understanding and agreeing to the National Law Review's (NLRs) and the National Law Forum LLC's Terms of Use and Privacy Policy before using the National Law Review website. If you require legal or professional advice, kindly contact an attorney or other suitable professional advisor. Notice 2021-66 suspended the procedure in Notice 89-61 because the IRS plans to issue a more current guidance on this matter. The Superfund Excise Tax is imposed on the manufacturer or importer of the listed chemicals, and the tax becomes due upon the first use or sale in the United States.15. Specifically, the statute provides that to qualify as a taxable substance, taxable chemicals listed in IRC section 4662 must constitute more than 50 percent of the weight (or more than 50 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production).10. Section 704.3. If the importer does not calculate the section 4671 tax for a taxable substance and the IRS has prescribed a tax rate for the taxable substance, the tax is calculated using the rate prescribed by the IRS. What Is the Difference Between a Grandfathered and a Grandmothered Health Plan? Often collectively referred to as the superfund taxes, Congress imposed excise taxes on domestic crude oil, imported petroleum products and identified chemicals, as well as imported substances comprised of such chemicals. (added June 24, 2022), Q4. Hydrocarbon streams containing mixtures of organic taxable chemicals. 21See I.R.C. Yes. The $1.2 trillion infrastructure bill making its way through the Senate contains a $14.55 billion tax hike on American chemical and mineral producers. The amount of the section 4671 tax with respect to any taxable substance is generally the amount of section 4661 tax that would have been imposed on the taxable chemicals used in the manufacture or production of the taxable substance if the taxable chemicals had been sold in the United States for use in the manufacture or production of the taxable substance. Semi-monthly deposits are required, however. 4671. This law levies taxes on the manufacture, production, or importation of 42 specific chemicals and another 121 chemical substances. In Notice 2021-66 the IRS published a list of 100 additional substances subject to the Superfund Tax. What happens if an importer does not calculate the section 4671 tax? Many in the industrial chemical community are unfamiliar with the Superfund excise tax legacy, and the IRS is seemingly unprepared for the learning curve challenge the reactivation of the tax has created. Self-assess the rate based on 10% of the appraisal value of the imported substances.*. The taxes apply only to imported chemicals or substances, not those for export. Draft the To Each Their Own: Agency Must Consider Experience of Each Partner in CMS Updates List of Telehealth Services for CY 2023, What You Need to Know About the New Tariffs on Imports from Russia. Friday Development: New Sanctions and Export Controls to Address Weekly IRS Roundup February 20 February 24, 2023, Everything to Know About Unbundled Legal Services. It is unclear whether and how the statute means to differentiate a substance from an article, and if so, whether the IRS would apply the definition of article under the Toxic Substances Control Act (TSCA). The IIJA also reinstated the Superfund excise tax on the import for sale or use of any taxable substance underSection 4671of the Tax Code. Specifically, taxable substances include the 50 substances on the initial list of taxable substances in Section 4672(a)(3) and 101 taxable substances added by the IRS in December 2021, throughIRS Notice 2021-66. Atlanta | To stay logged in, change your functional cookie settings. Tax Partner The tax law is included in the Infrastructure Investment and Jobs Act that was signed into law on November 15, 2021. The IRS is working on calculating tax rates for taxable substances and will release the tax rates as they become available. See section 4671(b)(3). National Law Review, Volume XII, Number 139, Public Services, Infrastructure, Transportation, Mandatory Arbitration Agreements Remain Valid in California, Antitrust Practitioners Expect Activity With Climate Issues. For example, methane or butane used as a fuel, or nitric acid, sulfuric acid, ammonia, or methane used in production of fertilizer are exempt. (added June 24, 2022), Q10. The content and links on www.NatLawReview.comare intended for general information purposes only. Taxable substances include substances where taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce such substance (as determined based on the predominant method of production). Exemptions from the application of the excise tax are listed atSection 4662(b)of the Tax Code. Arizona Gets to Keep Its State-Operated Workplace Safety and Health Manufacturers Legal Considerations for Staffing Reductions, PCAOB Enforcement Activity Up Sharply in 2022. Deloitte Tax IRC section 4662(e) provides for a refund of the Superfund Excise Tax for the exporter of both taxable chemicals and taxable substances. 4661 imposes tax on the sale or use by the manufacturer, producer, or importer of 42 listed chemicals. Is there a way to check the status of an application for Activity Letter G registration? Good News for American Businesses: H1-B Denial Rates Plummet Under USCIS Extends Comment Period for Proposed Fee Increases, OFCCP Rescinds Trump-Era Religious Exemption Rule. Some states have laws and ethical rules regarding solicitation and advertisement practices by attorneys and/or other professionals. Customer Reviews: Five-Star Enforcement and the Expanding Regulations. 117-58 (2021). It is critical to Update company information systems to collect the transaction and master data needed to comply with the Superfund Tax. A8. It is important for companies to be aware of the existence of this tax, and to evaluate the chemicals and substances they import, to establish whether they owe any excise taxes. Historical reporting requirements for Superfund excise taxes Prior to the expiration of the Superfund excise taxes in 1995, taxpayers were required to register under Form 637, Application for Registration (For Certain Excise Tax Activities), activity letter G (Persons making inventory exchanges of taxable chemicals under section 4662(c)(2) or persons selling or buying By this notice, the IRS gave notice of its intent to effect section 80201 (c) (1) of the IIJA, which reinstates the Superfund Chemicals tax effective July 1, 2022. Additionally, the Infrastructure Investment and Jobs Act ("IIJA") double the tax rate on chemicals or . US Executive Branch Update February 27, 2023. management, Document The tax rate for taxable substances is dependent on the individual chemical composition of the substance.19 For example, if polypropylene is composed of 50% propylene (a listed taxable chemical), then the rate for polypropylene would be $9.74 x 50%, or $4.87. Tax Managing Director No. Challenges to the No Surprises Act Continue: The Latest includes a Navigating Permissive State Laws in Light of the Federal Information FDA Publishes List of 2023 Priority Guidance Topics. Form 6627 must be filed alongside Form 720 on a quarterly basis. (added June 24, 2022), Q3. and accounting software suite that offers real-time There are two separate Superfund chemical excise taxes: a tax on the sale or use of "taxable chemicals" under section 4661 of the Internal Revenue Code and a tax on the sale or use of imported "taxable substances" under section 4671 (all section references are to the Internal Revenue Code unless otherwise stated). A list of taxable chemical substances and procedures for the reinstated Superfund chemical taxes are in Notice 2021-66. Sitemap DeloitteTax Read our analysis and reports on the landmark Supreme Court sales tax case, and learn how it impacts your clients and/or business. The JCT estimated that the proposal would increase revenues by approximately $38.4 billion over a 10-year period. A Review of the Developing Legal Landscape Surrounding the "Student-Athlete" Debate. Deloittte Tax (added June 24, 2022), Q11. Connect with other professionals in a trusted, secure, Under the new law, the excise tax applies to the use, sale, or import of 42 taxable chemicals and 151 hazardous substances. The IRS has issued lists for both the chemicals and substances included (under Section 4661 and 4671 of the Internal Revenue Code, respectively), but has cautioned importers that items on the list could change as chemicals or substances are either added or removed from the list over time. A taxable substance is one that is . 2Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA), Pub. Expanded Employee Retention Credit (ERC) & how our professionals can assist you. 9See I.R.C. Additionally, similar to what happened between 1990 and 1995 when importers and exporters petitioned the IRS to determine whether various chemical substances would qualify as taxable substances, taxpayers may again request a written determination from the IRS as to whether a product they export or import qualifies as a taxable substance, if its chemical makeup includes at least 20% of a listed taxable chemical in IRC section 4661.21 However, IRS Notice 2021-66 suspended prior guidance (IRS Notice 89-61) as to how to request this determination, and taxpayers await additional guidance from the IRS as to the procedure to do so. Reporting Assisting with development and implementation of technology solutions to enable identification of taxable chemicals and substances, as well as exemptions. In November 2021, President Biden signed the Infrastructure Investment and Jobs Act. Page Last Reviewed or Updated: 24-Jun-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), News Releases for Frequently Asked Questions, Recent Developments for Form 6627, Environmental Taxes, Treasury Inspector General for Tax Administration, synthetic linear fatty alcohol ethoxylates, IRS issues Superfund chemical excise tax rates. Does the Supreme Court have the stomach to tackle the super fun SECs Pay vs. Such exemptions include methane or butane used as a fuel, chemicals used in the production of fertilizer (including nitric acid, sulfuric acid, ammonia, or methane) and substances derived from coal. A third excise tax on crude oil and petroleum products was reinstated in the Inflation Reduction Act . Rep. No. When the owner or operator was not identified, or the site cleanups needed to be expedited, financing for the cleanup was to be provided by the Superfund. No such update has been issued to date, however. This button displays the currently selected search type. Therefore, a chemical substance could qualify as a taxable substance if taxable chemicals listed in IRC section 4662 constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce such substance.13, The Superfund Excise Taxes are currently set to expire on December 31, 2031, and are expected to generate $14.4 billion of revenue (or approximately $1.2 billion annually).14, IRC section 4661(b) lists 42 chemicals, identified in Exhibit A. The Superfund tax is assessed on the manufacturer or importer of these chemicals. | All Locations, Cherry Bekaert is the brand name under which Cherry Bekaert LLP and Cherry Bekaert Advisory LLC, independently owned entities, provide professional services in an alternative practice structure in accordance with applicable professional standards. Deloitte Tax Under Section 4661, an excise tax is imposed on the sale by manufacturers, producers, and importers of 42 taxable chemicals (see table below for a list of those chemicals). An importer of a taxable substance is subject to the section 4671 tax on the sale or use of the taxable substance on or after July 1, 2022. The term " Superfund " refers to chemical excise taxes imposed by the IRS on certain domestically produced and imported chemicals, and imported substances. The Superfund was to be financed through environmental excise taxes, including: (1) excise tax imposed on domestic crude oil; (2) excise tax imposed on imported crude oil and petroleum products; and (3) domestically produced and imported petrochemicals and inorganic chemicals. 10I.R.C. 20I.R.C. They're expected to generate $14.4 billion of revenue in total, or about $1.2 billion annually, the report said. View Full Firm Disclosure. What do companies need to do in order to prepare for these taxes? The excise tax applies to companies that manufacture, produce, or import any of the 42 specific chemicals listed in Section 4661 of the Tax Code, most of them common in consumer products,. That number will likely change as substances are added to or removed from the list of taxable substances pursuant to section 4672(a)(2) or (4). The Superfund Excise Tax is not permanent and . We provide an overview of the origins of the Superfund Excise Tax and take a closer look at the revitalized tax (effective July 1, 2022), as included within the Infrastructure Investment and Jobs Act (the The Infrastructure Bill), signed into law on November 15, 2021.1 Through this lens, we highlight issues to consider in evaluating the Superfund tax on chemicals and chemical substances. This would make the first tax deposit covering thefirst half of July 2022due byJuly 29, 2022. Substances may be added or removed from the list of taxable substances at a later date. See also I.R.C. No. Labor Board Flip-Flops Again on Severance FRB Governor Bowman Speaks on Bank Regulation and Supervision. policy, Privacy Cherry Bekaert is the brand name under which Cherry Bekaert LLP and Cherry Bekaert Advisory LLC provide professional services. Superfund Chemical Excise Taxes are reported on Form 6627 (Environmental Taxes), which attaches to Form 720 (Quarterly Federal Excise Tax Return). An official website of the United States Government. Augusta | The return of the chemical excise tax affects taxpayers that manufacture, produce, or import certain chemicals, as Superfund Chemical Taxes are imposed on the sale of 42 specific chemicals (Taxable Chemicals) listed in 4661 (Chemical Sales Excise Tax), including ammonia, butane, benzene, mercury, and other common chemicals. Are semimonthly deposits required? Various exemptions exist for taxable chemicals, including: Additionally, the export of taxable chemicals is eligible for a refund of any tax paid on the chemical.16, The IRS published proposed Treasury Regulations in 1983 specific to the taxable chemicals to further detail the methods of reporting the tax, as well as provide more detail on all the provisions concerning the tax.17. The Superfund Chemical Excise Tax was created in 1980 through the Comprehensive Environment Response, Compensation, and Liability Act. Form 6627 must be led alongside Form 720 on a quarterly basis. The rationale for the fee collection point was so that the fee would be equally distributed among all hazardous waste generators and suppliers.6. 14Joint Committee on Taxation, Estimated Revenue Effects of the Provisions in Division H of an Amendment in the Nature of a Substitute to H.R. Applicants for registration may call 859-320-4091 and select menu option #1. How do you calculate the Superfund Excise Tax? Companies must report the reinstated Superfund excise taxes onForm 6627, Environmental Taxes, attached toForm 720, Quarterly Federal Excise Tax Return. IT and tax departments in particular will need to collect transactional data all along the supply chain, as well any applicable master data. Of a chemical a ) ( b ) Act that was signed into law on November 15, 2021 reinstated. Board Flip-Flops Again on Severance FRB Governor Bowman Speaks on Bank Regulation and Supervision internal (... 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