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26 U.S.C. § 4661

Imposition of tax

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 4661, Imposition of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463501
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Full text

There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof. 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 Benzene9.74 Butane9.74 Butylene9.74 Butadiene9.74 Ethylene9.74 Methane6.88 Napthalene9.74 Propylene9.74 Toluene9.74 Xylene9.74 Ammonia5.28 Antimony8.90 Antimony trioxide7.50 Arsenic8.90 Arsenic trioxide6.82 Barium sulfide4.60 Bromine8.90 Cadmium8.90 Chlorine5.40 Chromium8.90 Chromite3.04 Potassium dichromate3.38 Sodium dichromate3.74 Cobalt8.90 Cupric sulfate3.74 Cupric oxide7.18 Cuprous oxide7.94 Hydrochloric acid0.58 Hydrogen fluoride8.46 Lead oxide8.28 Mercury8.90 Nickel8.90 Phosphorus8.90 Stannous chloride5.70 Stannic chloride4.24 Zinc chloride4.44 Zinc sulfate3.80 Potassium hydroxide0.44 Sodium hydroxide0.56 Sulfuric acid0.52 Nitric acid0.48. No tax shall be imposed by this section after December 31, 2031.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 96-510(H.R. 7020)1980-12-11
    An act to provide for liability, compensation, cleanup, and emergency response for hazardous substances released into the environment and the cleanup of inactive hazardous waste disposal sites.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-499(H.R. 2005)1986-10-17
    Superfund Amendments and Reauthorization Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-509(H.R. 5300)1986-10-21
    Omnibus Budget Reconciliation Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 117-58(H.R. 3684)2021-11-15
    Infrastructure Investment and Jobs Act
    House: 228–206Senate: 69–30