Alerts4.14.23

IRS Issues Proposed Rule to Implement Reinstated Superfund Excise Taxes: A Good Start But Stakeholder Input is Needed

Finance_Detail

The IRS issued a proposed rule in March to implement the Superfund excise taxes that were reinstated in late 2021 as part of the Infrastructure Investment and Jobs Act

Two weeks after a relatively quick review by the  Office of Management and Budget, on March 29 the Internal Revenue Service (IRS) issued a notice of proposed rulemaking to implement the Superfund excise taxes that were reinstated in late 2021 by the Infrastructure Investment and Jobs Act. 

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