As the April column in this series pointed out, the Infrastructure Investment and Jobs Act of 2021 reinstituted the Superfund chemical excise tax. Somehow, more than a few of our colleagues and clients have formed the expectation that environmental practitioners are the lawyers knowledgeable on this tax. Humoring them, I try here to provide a brief outline of how this tax works.
Click here to read the column, published by The Legal Intelligencer July 14, 2022. Reprinted with permission.