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26 U.S.C. § 4672 — Definitions and special rules

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4672 — Definitions and special rules

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Stable record: federal_law:legal_authorities:record_usc_08d7383a9966bf1fd713effa
Source file: Laws/federal/codes/united-states-code/title-26/section-4672-definitions-and-special-rules--cbaf3ee724.md
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Source location: Title 26, Chapter 38, § 4672; chapter-038-1-1-a-new-chapter-38-4611-et-seq-follows-repealed.md

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**(a) Taxable substance** For purposes of this subchapter— (1) **In general** — The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter. (2) **Determination of substances on list** — A substance shall be listed under paragraph (1) if— (A) the substance is contained in the list under paragraph (3), or (B) the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production). If an importer or exporter of any substance requests that the Secretary determine whether such substance be listed as a taxable substance under paragraph (1) or be removed from such listing, the Secretary shall make such determination within 180 days after the date the request was filed. (3) **Initial list of taxable substances** — CumeneMethylene chloride StyrenePolypropylene Ammonium nitratePropylene glycol Nickel oxideFormaldehyde Isopropyl alcoholAcetone Ethylene glycolAcrylonitrile Vinyl chlorideMethanol Polyethylene resins, totalPropylene oxide PolybutadienePolypropylene resins Styrene-butadiene, latexEthylene oxide Styrene-butadiene, snpfEthylene dichloride Synthetic rubber, not containing fillersCyclohexane UreaIsophthalic acid FerronickelMaleic anhydride Ferrochromium nov 3 pctPhthalic anhydride Ferrochrome ov 3 pct. carbonEthyl methyl ketone Unwrought nickelChloroform Nickel waste and scrapCarbon tetrachloride Wrought nickel rods and wireChromic acid Nickel powdersHydrogen peroxide Phenolic resinsPolystyrene homopolymer resins Polyvinylchloride resinsMelamine Polystyrene resins and copolymersAcrylic and methacrylic acid resins Ethyl alcohol for nonbeverage useVinyl resins EthylbenzeneVinyl resins, NSPF. (4) **Modifications to list** — The Secretary shall add to the list under paragraph (3) substances which meet either the weight or value tests of paragraph (2)(B) and may remove from such list only substances which meet neither of such tests. **(b) Other definitions** For purposes of this subchapter— (1) **Importer** — The term “importer” means the person entering the taxable substance for consumption, use, or warehousing. (2) **Taxable chemicals; United States** — The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a). **(c) Disposition of revenues from Puerto Rico and the Virgin Islands** The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4671.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4661 — Imposition of tax

**(a) General rule** There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof. **(b) Amount of Tax** 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. **(c) Termination** No tax shall be imposed by this section after December 31, 2031.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income

**(a) Adjustments applicable to all taxpayers** In determining the amount of the alternative minimum taxable income for any taxable year the following treatment shall apply (in lieu of the treatment applicable for purposes of computing the regular tax): (1) **Depreciation** (A) *In general* (i) *Property other than certain personal property* — Except as provided in clause (ii), the depreciation deduction allowable under section 167 with respect to any tangible property placed in service after December 31, 1986, shall be determined under the alternative system of section 168(g). In the case of property placed in service after December 31, 1998, the preceding sentence shall not apply but clause (ii) shall continue to apply. (ii) *150-percent declining balance method for certain property* — The method of depreciation used shall be— (I) the 150 percent declining balance method, (II) switching to the straight line method for the 1st taxable year for which using the straight line method with respect to the adjusted basis as of the beginning of the year will yield a higher allowance. The preceding sentence shall not apply to any section 1250 property (as defined in section 1250(c)) (and the straight line method shall be used for such section 1250 property) or to any other property if the depreciation deduction determined under section 168 with respect to such other property for purposes of the regular tax is determined by using the straight line method. (B) *Exception for certain property* — This paragraph shall not apply to property described in paragraph (1), (2), (3), or (4) of section 168(f), or in section 168(e)(3)(C)(iv). (C) *Coordination with transitional rules* (i) *In general* — This paragraph shall not apply to property pla

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Federal law — U.S. Code and appendices · legal_authorities

6 U.S.C. § 542 — Federal air marshal program

(1) **Sense of Congress** — It is the sense of Congress that the Federal air marshal program is critical to aviation security. (2) **Limitation on statutory construction** — Nothing in this chapter, including any amendment made by this chapter, shall be construed as preventing the Under Secretary of Transportation for Security from implementing and training Federal air marshals.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4671 — Imposition of tax

**(a) General rule** There is hereby imposed a tax on any taxable substance sold or used by the importer thereof. **(b) Amount of tax** (1) **In general** — Except as provided in paragraph (2), the amount of the tax imposed by subsection (a) with respect to any taxable substance shall be the amount of the tax which would have been imposed by section 4661 on the taxable chemicals used as materials in the manufacture or production of such substance if such taxable chemicals had been sold in the United States for use in the manufacture or production of such taxable substance. (2) **Rate where importer does not furnish information to Secretary** — If the importer does not furnish to the Secretary (at such time and in such manner as the Secretary shall prescribe) sufficient information to determine under paragraph (1) the amount of the tax imposed by subsection (a) on any taxable substance, the amount of the tax imposed on such taxable substance shall be 10 percent of the appraised value of such substance as of the time such substance was entered into the United States for consumption, use, or warehousing. (3) **Authority to prescribe rate in lieu of paragraph (2) rate** — The Secretary may prescribe for each taxable substance a tax which, if prescribed, shall apply in lieu of the tax specified in paragraph (2) with respect to such substance. The tax prescribed by the Secretary shall be equal to the amount of tax which would be imposed by subsection (a) with respect to the taxable substance if such substance were produced using the predominant method of production of such substance. **(c) Exemptions for substances taxed under sections 4611 and 4661** No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under s

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Federal law — U.S. Code and appendices · legal_authorities

6 U.S.C. § 211 — National Urban Security Technology Laboratory

**(a) In general** The Secretary, acting through the Under Secretary for Science and Technology, shall designate the laboratory described in subsection (b) as an additional laboratory pursuant to the authority under [section 188(c)(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section188/c/2&num=0&edition=prelim). Such laboratory shall be used to test and evaluate emerging technologies and conduct research and development to assist emergency response providers in preparing for, and protecting against, threats of terrorism. **(b) Laboratory described** The laboratory described in this subsection is the laboratory— (1) known, as of December 27, 2021, as the National Urban Security Technology Laboratory; and (2) transferred to the Department pursuant to [section 183(1)(E) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section183/1/E&num=0&edition=prelim). **(c) Laboratory activities** The National Urban Security Technology Laboratory shall— (1) conduct tests, evaluations, and assessments of current and emerging technologies, including, as appropriate, the cybersecurity of such technologies that can connect to the internet, for emergency response providers; (2) act as a technical advisor to emergency response providers; and (3) carry out other such activities as the Secretary determines appropriate. **(d) Rule of construction** Nothing in this section may be construed as affecting in any manner the authorities or responsibilities of the Countering Weapons of Mass Destruction Office of the Department.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4672 — Definitions and special rules

Page 3002 TITLE 26—INTERNAL REVENUE CODE § 4672 (d) Tax-free sales, etc. for substances used as cer- tain fuels or in the production of fertilizer or animal feed Rules similar to the following rules shall apply for purposes of applying this section with respect to taxable substances used or sold for use as described in such rules: (1) Paragraphs (2), (5), and (9) of section 4662(b) (relating to tax-free sales of chemicals used as fuel or in the production of fertilizer or animal feed). (2) Paragraphs (2), (3), and (4) of section 4662(d) (relating to refund or credit of tax on certain chemicals used as fuel or in the pro- duction of fertilizer or animal feed). (e) Termination No tax shall be imposed by this section after December 31, 2031. (Added Pub. L. 99–499, title V, § 515(a), Oct. 17, 1986, 100 Stat. 1767; amended Pub. L. 99–509, title VIII, § 8032(c)(3), Oct. 21, 1986, 100 Stat. 1958; Pub. L. 117–58, div. H, title II, § 80201(a)(2), (b)(2), Nov. 15, 2021, 135 Stat. 1328, 1330.) Editorial Notes AMENDMENTS 2021—Subsec. (b)(2). Pub. L. 117–58, § 80201(b)(2), sub- stituted ‘‘10 percent’’ for ‘‘5 percent’’. Subsec. (e). Pub. L. 117–58, § 80201(a)(2), amended sub- sec. (e) generally. Prior to amendment, text read as fol- lows: ‘‘No tax shall be imposed under this section dur- ing any period during which the Hazardous Substance Superfund financing rate under section 4611 does not apply.’’ 1986—Subsec. (e). Pub. L. 99–509 substituted ‘‘the Haz- ardous Substance Superfund financing rate under sec- tion 4611 does not apply’’ for ‘‘no tax is imposed under section 4611(a)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2021 AMENDMENT Amendment by Pub. L. 117–58 effective July 1, 2022, see section 80201(d) of Pub. L. 117–58, set out as

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