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What you need to know about the new Superfund Tax Proposed Regulations

In this webcast, panelists will focus on the proposed regulations procedural rules and interpretation of the Superfund Tax statutes.

Related topics

Please join EY’s panel of professionals for a webcast focused on the recently released proposed regulations pertaining to the environmental taxes imposed by IRC Sections 4661 and 4671. Known commonly as the “Superfund Tax,” this excise tax is levied on certain chemicals that are either manufactured in the US or imported, and is imposed on imported chemical substances containing those chemicals; the tax is effective July 1, 2022 (see Tax Alert 2021-2059). Proposed Superfund Tax regulations were published in the Federal Register and made open for public comment on March 29, 2023, with submissions of written comments and requests for a public hearing sent to on or before May 30, 2023. Companies may want to analyze the proposed regulations to determine their potential impact and consider submitting comments.

During the webcast, we will focus on the proposed regulations procedural rules and interpretation of the Superfund Tax statutes. We will also share insights into aspects of the Superfund Tax clarified by the proposed regulations, issues that the proposed regulations did not address, and new uncertainties potentially created by the proposed regulations.

Topics will include:

  • Review of the new definitions
  • Form 637 clarifications
  • Taxation of chemical mixtures
  • Taxation of ethane and butane
  • Understanding predominant method of production
  • Understanding tax liability of importations, including foreign manufacturers and foreign-drop shipments
  • Perfecting tax-free sales/refunds
  • Interpreting conditions to Allowance Rules
  • Responding to the IRS’s request for comments


  • John Heithaus, Principal, Indirect Tax, Ernst & Young LLP
  • Michael Leightman, Partner, Indirect Tax Global Trade, Ernst & Young LLP
  • Lori Haniford, Partner, Indirect Tax Excise Tax, Ernst & Young LLP
  • Adam Francis, Principal, Washington Council Ernst & Young, Ernst & Young LLP


  • Lori Maite, Managing Director, Indirect Tax, Ernst & Young LLP

EY webcast managed and produced by Ernst & Young LLP’s Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax.


CPE credits: 1.2


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