The Superfund Chemical Excise Tax was created in 1980 through the Comprehensive Environment Response, Compensation, and Liability Act. The Joint Committee on Taxation estimates these excise taxes combined would increase revenues by over $52 billion over a 10-year period How KPMG can help Accordingly, a manufacturer, producer, or importer of a taxable chemical is subject to the section 4661 tax on the sale or use of the taxable chemical on or after July 1, 2022. That authority expired in 1995. Nothing in the statute or in Notice 2021-66, for example, references manufactured items in the context of taxable substances. The Superfund Chemicals Excise Tax Makes a Comeback. Tax is due upon the first use or first sale of a listed chemical in the United States. See questions 4-5 for more information on taxable substances and questions 7-9 for more information on calculating the tax imposed by section 4671 (section 4671 tax). Gas tax holiday: impact of changes in motor fuel tax rates, Tax automation: the ultimate guide to tax process efficiency, Reporting The section 4661 tax is imposed as a rate per ton of a taxable chemical. While the majority of the listed chemicals are taxable by the manufacturer or importer upon the rst sale or use, butane and methane only become taxable upon the rst use other than as a fuel. Are Your Companys Year-End Compensation Accruals Tax Deductible? If you have any questions regarding Superfund tax credits, contact us atinquiries@charterbrokerage.net, and one of our Superfund tax credit experts will assist you. Accordingly, these FAQs may not address any particular taxpayer's specific facts and circumstances, and they may be updated or modified upon further review. Notice 89-61provided guidance under the previously applicable Superfund excise tax. 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. I am an importer of taxable substances. Notice 2022-15 recognizes the burden on taxpayers, explicitly noting the short time frame between the reinstatement of the Superfund chemical taxes and the due date of the first deposit, the unavailability of the 40.6302(c)-1(b)(2) deposit safe harbor in 2022, the possible difficulties of computing the correct amount of tax during the third calendar quarter of 2022 (which is both the first calendar quarter the taxes are in effect and the look-back quarter for the first calendar quarter of 2023), and the number of new taxpayers owing Superfund chemical taxes that have not previously had to comply with the deposit requirements of section 6302.. Since the Superfund excise tax expired almost three decades ago, the industrial chemical communitys familiarity with their application is attenuated at best. Read about their experiences and a few lessons learned along the way. For tax advice, consult your tax adviser. $150 plus $0.069 per each acre-foot greater than 10 acre-feet. The information contained herein is of a general nature and based on authorities that are subject to change. 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. Under the rules, a late fee of 5% may be applied on the amount due for each month the form remains delinquent up to a total penalty of 25%. All rights reserved. The term Superfund refers to chemical excise taxes imposed by the IRS on certain domestically produced and imported chemicals, and imported substances. 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). Ascend Performance Materials is the premium provider of high quality chemicals, fibers and plastics. Tax Implications and Financial Business Guidance Regarding the Coronavirus. Statement By Secretary Walsh On the Telecommunications Workforce EPA Announces Appointments to Local Government Advisory Committee. 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. Connecting with our core purpose through a renewed lens. BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. A6. Contributed by Stephanie C. Cason, CPA, MAcc, Manager in RKLs Tax Services Group. The Superfund Amendments and Reauthorization Act (SARA) of 19861995 expanded the programs scope. A10. In response to pointed public comment, on April 15, 2022, the IRS released an advance version ofNotice 2022-15, providing relief for thethirdandfourth calendar quarters of 2022, and the first calendar quarter of2023, regarding the failure to deposit penalties imposed bySection 6656of the Tax Code, as those penalties relate to the Superfund excise taxes. Unlike many filings, due dates for deposits are accelerated if the typical due date falls on a Saturday, Sunday, or a legal holiday in the District of Columbia. The IRS previously released Notice 2021-66, providing guidance on the reinstatement of the SCET under the Infrastructure Investment and Jobs Act (sometimes referred to as the bipartisan infrastructure bill) enacted on November 15, 2021. Are semimonthly deposits required? The Superfund Excise Tax on chemical sales is back! FHA Implements COVID-19 Property Charge Repayment Plan for HECM America the Beautiful: Number of New Citizens at 15-Year High. The original excise tax expired on December 31, 1995. Notice 2022-15 provides temporary relief from the failure-to-deposit tax penalty. The excise tax applies to companies that manufacture, produce, or import any of the 42 specific chemicals listed inSection 4661of the Tax Code, most of them common in consumer products, including ammonia, butane, benzene, and mercury. Companies are likely to be caught off guard by this reinstated tax. Each member firm is a separate legal entity. Stephanie provides tax planning and compliance services to corporations, pass-through entities and individuals. FS-2022-31 (Issued 6/24/2022), IRS issues Superfund Chemical Excise Taxes FAQs ( Link) Rev. What are the Superfund chemical excise taxes? The taxes had previously expired on Dec. 31, 1995, but were reinstated as part of the infrastructure legislation signed by President Biden in November 2021. Any taxable chemical or substance also qualifies for a Superfund Tax Credit. The Superfund chemical excise taxes are reported on Form 6627, Environmental Taxes, which is attached to Form 720, Quarterly Federal Excise Tax Return. A15. Specifically, the due date for the deposit accelerates to the immediately preceding date that is not a Saturday, Sunday, or legal holiday. 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, including ammonia, butane, The Superfund chemical excise taxes previously expired on December 31, 1995. Tax credits abound. The Reinstated Superfund Excise Taxes. IRC section 4661(b) lists 42 chemicals that are once again subject to the Superfund Excise Tax effective July 1, 2022. It's important to note that the tax only applies to imported chemicals and hazardous substances. 4295) on December 22, 2022, that accomplishes three things: (1) eliminates the requirement to affirmatively elect New Jersey S corporation status, while including an opt-out provision; (2) adopts the federal centralized partnership audit regime, with certain modifications; and (3) ends certain COVID-related extensions. The Superfund chemical excise tax can affect a company even if it is not directly liable for the tax, because non-liable companies could still bear the economic cost of the tax passed on by suppliers. Apprehended Woman Dies in Eagle Pass, Texas Soft Sided Facility, U.S. Customs and Border Protection Department of Homeland Security. This webcast discusses the three Superfund Excise Taxes that are now in place, recent trends, and hot topics to be aware of as organizations solidify processes and procedures to ensure compliance by October 31, 2022. Will the IRS prescribe tax rates for taxable substances? July 1 is fast approaching and the window to prepare for compliance with the reinstated Superfund Tax is brief. (added June 24, 2022), Q4. If you require legal or professional advice, kindly contact an attorney or other suitable professional advisor. Many entities are struggling with its application. It has been almost 30 years since the Superfund excise tax was in effect. The IRS is working on calculating tax rates for taxable substances and will release the tax rates as they become available. The calculation of the superfund excise taxes is complex, and accurate reporting data can help companies reduce their tax burden. Austin | 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 Superfund chemical taxes will be reported on Form 720, Quarterly Federal Excise Tax Return, and Form 6627, Environmental Taxes. Retailer's Wholesale Cost ($1,000 + $200) $1,200.00. System and Organization Control Reporting (SOC), GDPR General Data Protection Regulation. Consider the action items above, particularly the last one, making sure the information systems are in place to capture the data needed to comply with this tax. The Infrastructure Investment and Jobs Act included the reauthorization of the Superfund law (P.L. The manufacturer or importer pays the excise tax for chemicals, which is due on the first use or sale in the United States. The taxes will affect companies that manufacture, produce or import listed taxable chemicals or import specified taxable substances, as well as, indirectly, customers of such companies. 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. Section 80201 of the IIJA reinstates the Superfund excise tax on certain chemical substances under Sections4661and4671of the Internal Revenue Code (Tax Code), effectiveJuly 1, 2022. Exporters will not be taxed. See question 3 for more information on taxable chemicals and question 6 for more information on calculating the tax imposed by section 4661 (section 4661 tax). 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), Fact Sheets for Frequently Asked Questions, Q1. Augusta | See Section 4671(b)(2). The site is 15 miles east of Sacramento, California. The exemptions identify taxable chemicals that are exempt due to their specific use. Infrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. (added June 24, 2022), Q2. The relief applies to the first three quarters of the SCET, i.e., the third and fourth quarters of 2022 and the first This is the first person/company at which the taxable chemical lands in the U.S. for the preceding reasons. The choice of a lawyer or other professional is an important decision and should not be based solely upon advertisements. (added June 24, 2022), Q6. Section 80201(c)(1) of the IIJA modified the method for determining whether a substance is a taxable substance by lowering the required percentage of taxable chemicals used to produce the substance from 50 percent to 20 percent of the weight (or the value) of the materials used to produce such substance. What happens if an importer does not calculate the section 4671 tax? Download list of 42 taxable chemicals and 151 taxable substances. Nearly three decades after expiring, the Superfund chemical excise tax is back. 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. This memorandum explains why. July 1, 2021 thru June 30, 2022. 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. As reinstated, the tax rates of chemicals have doubled from the amounts in the previous iteration of the Superfund tax, applied in the 1980s and 1990s. Home Guidance Article Superfund Excise Taxes on Chemicals and Substances: How to Prepare. The taxes apply to any taxable chemical under Internal Revenue Code (IRC) 4661 and any taxable substance under IRC 4671. For this example, the sales tax rate is 8.5 percent, the cannabis excise tax is 15 percent, and there is a 10 percent local business tax. The Treasury Department and the IRS reportedly intend to update Notice 89-61 to reflect the changes made to Section 4672(a)(2) by the IIJA and to make other changes that may be necessary. Find out what KPMG can do for your business. Calculating If you would ike to contact us via email please click here. On November 15, 2021, President Biden signed into law theInfrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities. 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. The Infrastructure Investment and Jobs Act signed into law November 15, 2021, reinstated the Superfund Excise Taxes (Superfund Tax) on chemicals and substances. DOE Publishes Notice of Intent to Fund Clean Hydrogen Projects. The Superfund Tax is effective as of July 1, 2022 and will remain in effect until the end of 2031. The first reporting of Superfund excise taxes is due October 31, 2022 (for the period July 1, 2022, through September 30, 2022). (added June 24, 2022), Q9. The Superfund tax is assessed on the manufacturer or importer of these chemicals. Cherry Bekaert LLP is a licensed independent CPA firm that provides attest services to its clients, and Cherry Bekaert Advisory LLC and its subsidiary entities provide tax and business advisory services to their clients. The Superfund Chemical Excise Tax is set to expire in 2031 and is expected to bring in an estimated $14 billion that will go to assisting the clean-up of hazardous waste disposal sites. Ethylene and propylene may also be exempt, but only when used in the production of fuel (motor fuel, diesel fuel, aviation fuel, or jet fuel). The Superfund Chemical Excise Tax was created in 1980 through the Comprehensive Environment Response, Compensation, and Liability Act. See also section 4661(b) for the tax rate for taxable chemicals. 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. The information contained herein is not intended to be written advice concerning one or more Federal tax matters subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230. Reconciling document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); This website uses cookies. Texas Unclaimed Property, a Division of the Texas Comptroller of Public Accounts (Texas Comptroller), is increasing compliance efforts through outreach. | Agreed Terms of Use Cherry Bekaert LLP is a licensed CPA firm that provides attest services, and Cherry Bekaert Advisory LLC and its subsidiary entities provide tax and advisory services. 429. For purposes of claiming refunds under section 4662(e) for section 4661 tax paid on chemicals used in the production of an exported substance, in the case of a petition of an importer or exporter (i) that is filed and accepted by the Secretary before January 1, 2023, (ii) that seeks to add the substance to the list of taxable substances, and (iii) based on which the Secretary adds the substance to the list of taxable substances, both the filing date of the petition and the date the substance is added to the list of taxable substances will be deemed to be July 1, 2022. Managing Director, Excise Tax Practice, KPMG US, Senior Manager, Tax | WNT - SALT Income & Incentives, KPMG US, Partner, Tax, Accounting Methods & Credits, KPMG US. This field is for validation purposes and should be left unchanged. Taxable substances are defined inSection 4672as any substance that, at the time of sale or use by the importer, is listed as a taxable substance. 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. COPYRIGHT 2023 RKL. Semimonthly periods are the first through 15th of the month and 16th through the end of the month, with the deposit being due the 14th day following the end of the semimonthly period. The initial list of 50 taxable substances is found in IRC 4672(a)(3). published tax rates for 121 of the 151 taxable substances. The term substance, therefore, excluded fabricated products that are molded, formed, woven, or otherwise finished into end-use products. See Notice 2021-66, 2021-52 I.R.B. More information about reliance is available. These FAQs were announced in IR-2022-131. The excise tax was not only brought back, but the IIJA doubled the prior tax rate on chemicals. The term Superfund refers to chemical excise taxes imposed by the IRS on certain domestically produced and imported chemicals, and imported substances. Applicability of the information to specific situations should be determined through consultation with your tax adviser. 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. A semimonthly period is the first fifteen (15) days of a calendar month or the portion of a calendar month following the 15th day of the month. The relevance of this guidance to the new tax is unclear. Copyright 2023 BDO USA LLP. Expanded Employee Retention Credit (ERC) & how our professionals can assist you. (added June 24, 2022), Q11. 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. A diversity, equity and inclusion video series. A11. 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. Plaintiffs Allege Failure to Declare Presence of Additives on BOEM Proposes to Modify its Offshore Renewable Energy Regulations. Requesting additions and/or deletions to the taxable substances list pursuant to updated IRS guidance and procedure. Plus $ 0.069 per each acre-foot greater than 10 acre-feet of July 1, thru. Hecm America the Beautiful: Number of New Citizens at 15-Year high fs-2022-31 ( Issued 6/24/2022,. Other suitable professional advisor & How our professionals can assist you compliance with reinstated. 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