United States Code

26 U.S.C. § 4661

Imposition of tax

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Bills that would change it 15

  • HR 1264 USA Batteries Act Amends 4661(b) · introduced · 119th Congress
  • HR 1594 USA Batteries Act Amends 4661(b) · introduced · 118th Congress
  • HR 3684 Infrastructure Investment and Jobs Act Amends 4661(c) · enacted · 117th Congress
  • HR 6277 Ethylene is Essential for Chemistry and Manufacturing Act Amends 4661(b) · introduced · 117th Congress
  • HR 6230 USA Batteries Act Amends 4661(b) · introduced · 117th Congress
  • HR 4798 Communities and Environment First Act of 2021 Amends 4661(b) · introduced · 117th Congress
  • S 2183 Superfund Polluter Pays Restoration Act of 2021 Amends 4661(b) · introduced · 117th Congress
  • HR 2674 Superfund Reinvestment Act Amends 4661(b) · introduced · 117th Congress
  • HR 2703 Superfund Polluter Pays Act Amends 4661(b) · introduced · 117th Congress
  • HR 314 Communities and Environment First Act of 2021 Amends 4661(b) · introduced · 117th Congress
  • S 3157 Superfund Polluter Pays Restoration Act of 2020 Amends 4661(b) · introduced · 116th Congress
  • HR 4088 Superfund Reinvestment Act Amends 4661(b) · introduced · 116th Congress
  • HR 2882 Superfund Enhancement Act of 2019 Amends 4661(b) · introduced · 116th Congress
  • S 2198 Superfund Polluter Pays Restoration Act of 2017 Amends 4661(b) · introduced · 115th Congress
  • HR 1531 Superfund Reinvestment Act Amends 4661(b) · introduced · 115th Congress

The law today

From the official United States Code, current through Public Law 119-124.

(a) General rule There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof. (b) Amount of Tax The amount of tax imposed by subsection (a) shall be determined in accordance with the following table: In the case of: The tax is the following amount per ton: Acetylene $9.74 Benzene 9.74 Butane 9.74 Butylene 9.74 Butadiene 9.74 Ethylene 9.74 Methane 6.88 Napthalene 9.74 Propylene 9.74 Toluene 9.74 Xylene 9.74 Ammonia 5.28 Antimony 8.90 Antimony trioxide 7.50 Arsenic 8.90 Arsenic trioxide 6.82 Barium sulfide 4.60 Bromine 8.90 Cadmium 8.90 Chlorine 5.40 Chromium 8.90 Chromite 3.04 Potassium dichromate 3.38 Sodium dichromate 3.74 Cobalt 8.90 Cupric sulfate 3.74 Cupric oxide 7.18 Cuprous oxide 7.94 Hydrochloric acid 0.58 Hydrogen fluoride 8.46 Lead oxide 8.28 Mercury 8.90 Nickel 8.90 Phosphorus 8.90 Stannous chloride 5.70 Stannic chloride 4.24 Zinc chloride 4.44 Zinc sulfate 3.80 Potassium hydroxide 0.44 Sodium hydroxide 0.56 Sulfuric acid 0.52 Nitric acid 0.48. (c) Termination No tax shall be imposed by this section after December 31, 2031.
Official text at uscode.house.gov ↗