mai 09 2022

New Superfund Chemical Excise Taxes: IRS Ramps Up Implementation With Updated Registration Procedures and Temporary Relief From Failure-to-Deposit Penalties

In November 2021, President Joe Biden signed the Infrastructure Investment and Jobs Act into law, reinstating and expanding the Superfund chemical excise taxes. Mayer Brown LLP’s Shawn R. O’Brien, Megan K. Hall, and Stephanie F. Wood share details on these taxes and give insight into reporting requirements.

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