Section 4661(b) lists the almost three and a half dozen chemicals that this Kti Chemicals Inc is a superfund site located at 1170 Sonora Ct, Sunnyvale, CA 94086. The Joint Committee on Taxation estimates these excise taxes combined would increase revenues by over $52 billion over a 10-year period. As is the case with many excise taxes, the cost to businesses is expected to be passed down the supply chain, and ultimately to the end consumer in the form of increased prices and fees. The NLR does not wish, nor does it intend, to solicit the business of anyone or to refer anyone to an attorney or other professional. The Infrastructure Bill reinstated the Superfund Excise Taxes on chemicals and taxable substances, effective July 1, 2022. 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). Additionally the new legislation also decreased the threshold amount from 50% to 20% of Aerojet and its subsidiaries have Will the IRS prescribe tax rates for taxable substances? Aside from this quarterly filing, taxpayers with a quarterly liability of greater than $2,500 will be required to make semi-monthly tax deposits of at least 95 percent of the net tax liability incurred during the tax period (unless a safe harbor A taxable chemical is a chemical that is (i) listed in section 4661(b), and (ii) manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing. At the time of publication of these FAQs, 151 substances are listed as taxable substances. 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. Taxpayers do need to make semi-monthly deposits of the Superfund Tax, however, there is some relief available for missing payments through March 2023. The recent reinstatement of Superfund chemical excise taxes on certain taxable chemicals and specified taxable substances takes effect July 1, 2022, and will be imposed What is a taxable substance? The Superfund taxes are expected to generate approximately $14.5 billion over a 10-year period. Inferences, however, can be made from the absence of any mention in the law. Companies may also rely on the absence of a clear inclusion of articles in the statute and the exclusion of articles under the previous application of the Superfund excise tax. A3. The money gathered from the taxes was used to fund the clean-up of hazardous waste disposal sites across the United States. The term Superfund refers to chemical excise taxes imposed by the IRS on certain domestically produced and imported chemicals, and imported substances. The Superfund chemical taxes will be reported on Form 720, Quarterly Federal Excise Tax Return, and Form 177-58) reauthorizes Superfund with expanded provisions of doubled rates on Taxable Chemicals, and a vast expansion of Taxable Substances. Any later updates or modifications to these FAQs will be dated to enable taxpayers to confirm the date on which any changes to the FAQs were made. Ascend Performance Materials is the premium provider of high quality chemicals, fibers and plastics. 11 In addition to the reinstatement of the taxes, To obtain certainty prior to IRS issuing guidance on this matter, companies that import taxable substances as part of articles can seek clarification from the IRS. - January 2023 Edition. Petitions to Add Polyoxymethylene and Polyphenylene Sulfide. Petitions to Add Polyoxymethylene and Polyphenylene Sulfide. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); This website uses cookies. Are semimonthly deposits required? Unless otherwise noted, attorneys are not certified by the Texas Board of Legal Specialization, nor can NLR attest to the accuracy of any notation of Legal Specialization or other Professional Credentials. FS-2022-31, June 2022. If the importer does not calculate the section 4671 tax for a taxable substance and the IRS has not prescribed a tax rate for the taxable substance, then the amount of tax is 10 percent of the appraised value of the taxable substance as of the time the taxable substance was entered into the United States for consumption, use, or warehousing. 3/17/2022. Its tax re-imagined. The original excise tax expired on December 31, 1995. The section 4661 tax is imposed as a rate per ton of a taxable chemical. All rights reserved. New Jersey enacted a new tax law (A.B. Implementing process improvements including potential technology solutions to efficiently monitor products subject to tax and possible exemptions. This memorandum explains why. Aside from this quarterly filing, taxpayers with a quarterly liability of greater than $2,500 will be required to make semi-monthly tax deposits of at least 95 percent of the net tax liability incurred during the tax period (unless a safe harbor applies). Key considerations for dealings with the reinstated Superfund Tax include: For producers, importers, exporters, and customers of businesses making and distributing identified chemicals and substances, action is needed quickly. Notice 2022-15 provides temporary relief from the failure-to-deposit tax penalty. There are 42 listed taxable chemicals under IRC 4661, which imposes excise tax on the sale or use by a manufacturer, producer or importer of such chemicals. The Infrastructure Investment and Jobs Act included the reauthorization of the Superfund law (P.L. The Time Is Now: Comment Period Open For The Federal Trade Commission Canadas Foreign Buyers Ban: What You Should Know About the Ban on CMS Proposed Rule for Refunding Overpayments Would Align With False EPAs Proposal to Tighten the Fine Particulate NAAQS: Whats Proposed Commonwealth Court Strikes Down 2021 Accessibility Regulations as Is Texas Getting Ready to Expand Its Compassionate Use Program? These taxes expired more than 25 years ago. Attorney Advertising Notice: Prior results do not guarantee a similar outcome. The site is 15 miles east of Sacramento, California. The Superfund chemical taxes will be reported on Form 720, Quarterly Federal Excise Tax Return, and Form 6627, Environmental Taxes. Specifically, the due date for the deposit accelerates to the immediately preceding date that is not a Saturday, Sunday, or legal holiday. Due to the complicated nature of the tax assessments, and the detailed information required, gaps in existing systems and processes may exist. Similarly, if an FAQ turns out to be an inaccurate statement of the law as applied to a particular taxpayer's case, the law will control the taxpayer's tax liability. 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. (added June 24, 2022), Q15. The Superfund Excise Tax: Back in action. Otherwise, companies risk finding out about this tax when they are audited and risk becoming liable for penalties. A taxable substance is any substance that, at the time of sale or use by the importer of the substance, is listed as a taxable substance. The tax may be passed along to customers. A substance is listed as a taxable substance if it is listed under section 4672(a)(3), or if the Secretary of the Treasury or her delegate (Secretary) has added it to the list of taxable substances pursuant to section 4672(a)(2) or (4). Section 40.6302(c)-1(b)(2), for failure to make required deposits of Superfund excise taxes if the requirements set out in the Notice are met. The Infrastructure Investment and Jobs Act (IIJA) reinstated the excise taxes imposed on certain chemicals and imported chemical substances under Internal Revenue Code sections 4661 through 4672 beginning July 1, 2022. Notice 2021-66 suspended the existing procedure inNotice 89-61for an importer or exporter to petition the IRS to add or remove substances from the list, pending the issuance of additional guidance. Helping tax leaders embrace disruption, seize new opportunities and drive greater value. Taxpayers must make semimonthly deposits of the Superfund chemical excise taxes. An exporter who did not pay the initial assessment of the Superfund Tax may still be entitled to the refund if certain condition are met. I am an importer of taxable substances. The Treasury Department and the IRS (collectively the IRS) have released Notice 2022-15, which provides relief for certain reinstated Superfund chemical excise taxes (SCET) from the penalty for failure to properly deposit imposed under Section 6656. See section 4671(b)(1). If the importer does not calculate the section 4671 tax for a taxable substance and the IRS has not prescribed a tax rate for the taxable substance, then the amount of tax is 10 percent of the appraised value of the taxable substance as of the time the taxable substance was entered into the United States for consumption, use, or warehousing. Manufacturers, producers or importers that sell or use any of these chemicals must pay a tax of $0.22 to $4.87 per ton, depending on the chemical. A7. Is there a way to check the status of an application for Activity Letter G registration? Augusta | The taxes are effective July 1, 2022. Start Here. Currently, there are 42 taxable chemicals, each with a specified tax rate imposed on a per-ton basis, and 151 taxable substances for which the tax rate is dependent on the substances unique chemical composition. If you would ike to contact us via email please click here. Richmond | 117-169), which was signed into law on August 16, 2022, reinstated the Petroleum Superfund Tax at a rate of 16.4 cents per barrel. It states that it was Congress intent that taxable substances only include chemicals that are intended for further chemical conversion. Please reach out to our team if you have any questions about the implications of the infrastructure bill. Explore available tools within IT systems/databases to collect data needed to comply with reporting requirements. However, given the related compliance processes that need to be established (e.g., automating data capture, gathering exemption documentation, and return preparation and filing) and matters that need to be addressed (e.g, Form 637 registration and taxable substance listing), taxpayers should consider taking this opportunity to evaluate whether their overall SCET program is sufficiently robust and meets the greater needs of their organization for example, by reprioritizing activities within their project plans. The excise tax collection expired in 1995 but resumed on July 1, 2022. Permit & License. | 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. The taxes are reported quarterly on the IRS Form 720, which is part of the Quarterly Federal Excise Tax Return. Notice 2021-66 suspended the procedure in Notice 89-61 because the IRS plans to issue a more current guidance on this matter. The calculation of the superfund excise taxes is complex, and accurate reporting data can help companies reduce their tax burden. $225 plus $0.073 per each acre-foot greater than 10 acre-feet. The applicable rates of tax and related Substances. Download list of 42 taxable chemicals and 151 taxable substances. It is not clear that that the IRS can offer any more relief to taxpayers than has already been given in Notice 2022-15. Beginning Your Sustainability Journey? The term Superfund refers to chemical excise taxes imposed by the IRS on certain domestically produced and imported chemicals, and imported substances. A2. Atlanta | Kti Chemicals Inc is a superfund site located at 1170 Sonora Ct, Sunnyvale, CA 94086. More. (added June 24, 2022), Q14. Each member firm is a separate legal entity. Are Your Companys Year-End Compensation Accruals Tax Deductible? Who is responsible for reporting and paying Superfund chemical excise taxes? First, a substance can be added to the list of taxable substances by the Secretary, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, if the Secretary determines that taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce the substance (determined on the basis of the predominant method of production). Substances treated as taxable will significantly increase over the pre-1996 levels, when the threshold determination only applied when more than 50% of the substances weight or value consisted of taxable chemicals. Duration: 00:12:55. Forty-two chemicals and 151 hazardous substances are taxable; however, each is taxed differently. Section 4662(c)(2) provides an additional exemption from tax liability where a company imports a taxable chemical and exchanges that chemical as part of an inventory exchange with another person. The section 4661 tax is imposed as a rate per ton of a taxable chemical. A11. Florida Woman Sentenced to Prison for False Statement to Investigator Idaho Man Indicted for Federal Hate Crime Against LGBTQ Residents of EPA Proposes Cleanup Plan for Sulphur Bank Mercury Mine Superfund B&C Biobased and Sustainable Chemicals Practice Group Bergeson & Campbell, P.C. This could create a potential liability for downstream users such that the rst company that uses the methane or butane in a manner other than as a fuel will have to report and remit the Superfund Tax. The tax The initial list of 50 taxable substances is found in IRC 4672(a)(3). 17. Final Regulations Governing Illinois Equal Pay Acts Certification Weekly Bankruptcy Alert: January 17, 2023 (For the week ending Bankruptcy Court Allows Service of a Subpoena Via Twitter. The new tax doubles the previous tax rate on Taxable Chemicals and Taxable Substances. The IRS has release additional information on the Superfund Excise Taxes on Chemicals. (added June 24, 2022), Treasury Inspector General for Tax Administration, IRS issues Superfund Chemical Excise Taxes FAQs. A8. Superfund Excise Tax on Chemicals Has Been Revived Effective July 1, 2022, Congress has revived the Superfund Excise tax on Taxable Chemicals and Taxable Substances that previously existed from 1980 through 1995. This ABA Tax Times article provides an illustration of the challenges faced by the oil and gas industry in applying one of these special rules related to two products derived from natural gas: methane and butane. 177-58) and was signed on November 15, 2021. View Full Firm Disclosure. Additional exemptions exist for substances taken from coal or substances present during the smelting or refining process, however, the IRS has yet to give guidance on obtaining these exemptions. During her free time Elizabeth enjoys going to concerts, traveling, hanging out with her pets, and caring for her succulent plants. When the Superfund tax was last applied back in 1995, a taxable substance was required to have 50% of a chemical. However, Notice 2022-15, 2022-18 I.R.B. Data Security The reinstated excise tax on chemicals and substances containing chemicals funds a portion of the Superfund Trust Fund. Initially, the Superfund program called for taxes by manufacturers of crude oil and certain chemicals to fund a trust to pay for environmental cleanup activities. Unless your company is a manufacturer or importer of chemicals and substances, there is no additional reporting required regarding the superfund excise tax. See 40.0-1(c) and 40.6302(c)-1 of the Excise Tax Procedural Regulations. Funds collected will be added to the Hazardous Substance Superfund Trust. A5. A4. 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 rate on chemicals and a Tech trends in The Infrastructure Investment and Jobs Act (IIJA) reinstated the excise taxes imposed on certain chemicals and imported chemical substances under Internal Revenue Code sections 4661 through 4672 beginning July 1, 2022. A13. Charlotte | Nearly three decades after expiring, the Superfund chemical excise tax is back. These credits are accrued when a taxable chemical or taxable substance is exported. The per-ton rate of tax varies depending on the taxable chemical being sold or imported, so the amount of Superfund Tax will vary by product. During the first, second, and third calendar quarters of2023, the IRS will not withdraw a taxpayers right to use the deposit safe harbor rules of the Excise Tax Procedural Regulations at 26 C.F.R. Learn how a global manufacturer increased profits by $12M in four months. It's important to note that the tax only applies to imported chemicals and hazardous substances. Form 6627, Environmental Taxes, previously used to report the Superfund Tax, will likely be used again to report the tax owed. They were reinstated by section 80201(c)(3) of the Infrastructure Investment and Jobs Act (Public Law 117-58, 135 Stat. As defined, the taxable substances appear to stop short of what would be defined as an article according to40 C.F.R. 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. COPYRIGHT 2023 RKL. 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). Nonetheless, a taxpayer who reasonably and in good faith relies on these FAQs will not be subject to a penalty that provides a reasonable cause standard for relief, including a negligence penalty or other accuracy-related penalty, to the extent that reliance results in an underpayment of tax. 2022 Global Digital Trust Insights Survey, Application Security and Controls Monitoring Managed Services, Controls Testing and Monitoring Managed Services, Financial Crimes Compliance Managed Services, Virtual Business Office services for healthcare. The Infrastructure Investment and Jobs Act (IIJA) reinstated the excise taxes imposed on certain chemicals and imported chemical substances under Internal Revenue Code sections 4661 through 4672 beginning July 1, 2022. The Chemicals Superfund Tax and the Hazardous Substances Tax took effect on July 1, 2022 with a ten The Infrastructure Bill reinstated the Superfund Excise Taxes on chemicals and taxable substances, effective July 1, 2022. When is the first return due? This excise tax, which is imposed on certain chemicals and imported chemical substances, was reinstated effective July 1, 2022, as part of the Infrastructure Investment and Jobs Act of November 2021. - 2023 PwC. on The Reinstated Superfund Excise Tax for Chemicals and Imported Substances, How Finance and Accounting Outsourcing Helps Companies Grow, How Sage Intacct Real Estate Simplifies Property Management and Reporting. Contributed by Stephanie C. Cason, CPA, MAcc, Manager in RKLs Tax Services Group. The relevance of this guidance to the new tax is unclear. Deposits, if required, must be made electronically, often requiring submission before the actual due date to process timely. In order to pay for Nearly three decades after expiring, the Superfund chemical excise tax is back. (added June 24, 2022), Q12. Each chemical has a specified rate of tax, imposed on a per-ton basis, which has now been doubled. Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities. FS-2022-31, June 2022. Notice 2021-66 does not specify the tax rate for each taxable substance. NLR does not answer legal questions nor will we refer you to an attorney or other professional if you request such information from us. Greater than 10 acre-feet their affiliates or related entities the Infrastructure Bill reinstated the Superfund chemical excise on. Tax on chemicals and 151 hazardous substances 151 taxable substances is found IRC. 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