List of Taxable Substances (26 USC 4672) as specified under the Infrastructure Investment and Jobs Act (P.L. 177-58) of 2021
Rates are still to be determined and are calculated by the weight and value of the contained Taxable Chemical. Last updated February 2022.
| Current and Proposed Taxable Substances |
|---|
| 1,3,-butylene glycol |
| 1,4-butanediol |
| 1,5,9-cyclododecatriene |
| 2,2,4-trimethyl-1,3pentanediol diisobutyrate |
| 2,2,4-trimethyl-1,3-pentanediol monoisobutyrate |
| 2-ethyl hexanol |
| 2-ethylhexyl acrylate |
| Acetic acid |
| Acetone |
| Acetylene Black |
| Acrylic and methacrylic acid resins |
| Acrylonitrile |
| Adipic acid |
| Adiponitrile |
| Allyl chloride |
| Alpha-methylstyrene |
| Ammonium nitrate |
| Aniline |
| Benzaldehyde |
| Benzoic acid |
| Bisphenol-A |
| Butanol |
| Butyl acrylate |
| Butyl benzyl phthalate |
| Carbon tetrachloride |
| Chlorinated polyethylene |
| Chloroform |
| Chromic acid |
| Cumene |
| Cyclododecanol |
| Cyclohexane |
| Decarbromodiphenyl oxide |
| Di2-ethyl hexyl phthalate |
| Diethanolamine |
| Diglycidyl ether of bisphenol-A |
| Diissopropanolamine |
| Dimethyl 1-2,6-naphthalene |
| dicarboxylate |
| Dimethyl terephthalate |
| Di-n-hexyl adipate |
| Diphenyl oxide |
| Diphenylamine |
| Epichlorohydrin |
| Ethyl acetate |
| Ethyl acrylate |
| Ethyl alcohol for nonbeverage use |
| Ethyl chloride |
| Ethyl methyl ketone |
| Ethylbenzene |
| Ethylene dibromide |
| Ethylene dichloride |
| Ethylene glycol |
| Ethylene oxide |
| Ethylenebistetrabromophthalimide |
| Ferroch ov 3 pct. carbon |
| Ferrochromium nov 3 pct |
| Ferronickel |
| Formaldehyde |
| Formic acid |
| Glycerine |
| Hexabromocyclododecane |
| Hexamethylene diamine |
| Hydrogen peroxide |
| Isobutyl acetate |
| Isophthalic acid |
| Isopropyl acetate |
| Isopropyl alcohol |
| Linear, Alpha olefins |
| Maleic anhydride |
| Melamine |
| Methanol |
| Methyl acrylate |
| Methyl chloroform |
| Methyl isobutyl ketone |
| Methyl methacrylate |
| Methylene chloride |
| Monochlorobenzene |
| Monoethanolamine |
| Monoisopropanolamine |
| Nickel oxide |
| Nickel powders |
| Nickel waste and scrap |
| Normal butyl acetate |
| Normal propyl acetate |
| Nylon 6/6 |
| Ortho-Dichlorobenzene |
| Ortho-Nitrochlorobenzene |
| Para-Dichlorobenzene |
| Paraformaldehyde |
| Para-Nitrochlorobenzene |
| Para-Nitrophenol |
| Pentaerythritol |
| Perchloroethylene |
| Phenol |
| Phenolic resins |
| Phosphorous pentasulfide |
| Phosphorous trichloride |
| Phthalic anhydride |
| Poly (69/31 ethylene/cyclohexylenedimethylene terephthalate) |
| Poly 1,4 butyleneterephthalate |
| Poly(96.5/3.5 ethylene cyclohexylenedimethylene terephthalate) |
| Poly(98.5/1.5 ethylene cyclohexylenedimethylene terephthalate) |
| poly(ethyleneoxy)glycerol |
| poly(propylene)glycol |
| poly(propylene/ethylene)glycol |
| poly(propyleneoxy)glycerol |
| poly(propyleneoxy)sucrose |
| poly(propyleneoxy/ethyleneoxy)benzenediamine |
| poly(propyleneoxy/ethyleneoxy)diamine |
| poly(propyleneoxy/ethyleneoxy)glycerol |
| poly(propyleneoxy/ethyleneoxy)sucrose |
| Polyalphaolefins |
| Polybutadiene |
| polybutene |
| Polybutylene |
| Polybutylene/ethylene |
| Polycarbonate |
| Polyethylene resins, total |
| Polyethylene terephthalate pellets |
| Polypropylene |
| Polypropylene resins |
| Polystyrene homopolymer resins |
| Polystyrene resins and copolymers |
| Polyvinylchloride resins |
| Propanol |
| Propylene glycol |
| Propylene oxide |
| Sodium nitriolotriacetate monohydrate |
| Styrene |
| Styrene-butadiene, latex |
| Styrene-butadiene, snpf |
| Synthetic linear fatty alcohol ethoxylates |
| Synthetic linear fatty alcohols |
| Synthetic rubber, not containing fillers |
| Terephthalic acid |
| Tetrabromobisphenol-A |
| Tetrachlorophthalic anhydride |
| Tetrahydrofuran |
| Texanol benzyl phthalate |
| Toluene diisocyanate |
| Toluenediamine |
| Triethanolamine |
| Triisopropanolaimine |
| Trimethylolpropane |
| Unwrought nickel |
| Urea |
| Vinyl Acetate |
| Vinyl chloride |
| Vinyl resins |
| Vinyl resins, NSPF |
| Wrought nickel rods and wire |
If you have any questions regarding Superfund tax credits, contact us at inquiries@charterbrokerage.net
