RP-2022-26: Superfund excise tax

Revenue Procedure 2022-26 provides the exclusive procedures for importers, exporters, and interested parties to request a determination under § 4672(a)(2) of the Internal Revenue Code (Code) that a substance be added to or removed from the list of taxable substances under § 4672(a) of the Code. The Infrastructure Investment and Jobs Act, Public Law 117-58, 135 Stat. 429 (November 15, 2021), reinstates the Superfund excise taxes imposed by sections 4661 and 4671 of the Internal Revenue Code, effective July 1, 2022.

Revenue Procedure 2022-26 will be in IRB: 2022-29, dated 7/18/2022.

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