Announcement 2026-2: Section 4611 Oil Spill Liability Trust Fund Financing Rate Expiration

Announcement 2026-2 provides important information for taxpayers who are liable for the tax on petroleum under § 4611 of the Internal Revenue Code. The information concerns the expiration of the Oil Spill Liability Trust Fund financing rate on December 31, 2025.

Announcement 2026-2 will be in IRB: 2026-5, dated: January 26, 2026

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