List of Taxable Chemicals and Rates (26 USC 4661) as specified under the Infrastructure Investment and Jobs Act (P.L. 177-58) of 2021
The tax applies when domestically produced for sale or use; or if imported unless an exemption applies. Last updated February 2022.
| Chemical Name | Tax Rate Per Ton ($) |
|---|---|
| Acetylene | 9.74 |
| Ammonia | 5.28 |
| Antimony | 8.90 |
| Antimony trioxide | 7.50 |
| Arsenic | 8.90 |
| Arsenic trioxide | 6.82 |
| Barium sulfide | 4.60 |
| Benzene | 9.74 |
| Bromine | 8.90 |
| Butadiene | 9.74 |
| Butane | 9.74 |
| Butylene | 9.74 |
| Cadmium | 8.90 |
| Chlorine | 5.40 |
| Chromite | 3.04 |
| Chromium | 8.90 |
| Cobalt | 8.90 |
| Cupric oxide | 7.18 |
| Cupric sulfate | 3.74 |
| Ethylene | 9.74 |
| Hydrochloric acid | 0.58 |
| Hydrogen fluoride | 8.46 |
| Lead oxide | 8.28 |
| Mercury | 8.90 |
| Methane | 6.88 |
| Naphthalene | 9.74 |
| Nickel | 8.90 |
| Nitric acid | 0.48 |
| Phosphorus | 8.90 |
| Potassium dichromate | 3.38 |
| Potassium hydroxide | 0.44 |
| Propylene | 9.74 |
| Sodium dichromate | 3.74 |
| Sodium hydroxide | 0.56 |
| Stannic chloride | 4.24 |
| Stannous chloride | 5.70 |
| Sulfuric acid | 0.52 |
| Toluene | 9.74 |
| Xylene | 9.74 |
| Zinc chloride | 4.44 |
| Zinc sulfate | 3.80 |
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