Practical Applications of the Superfund and Methane Taxes, and the Impact of Recently Published Proposed Regulations

Events / May 9, 2023
11:30 a.m. – 12:30 p.m. CT


Join BakerHostetler’s Tax Practice Group and Energy Industry team for a webinar that will discuss the recently published proposed regulations that provide much-needed guidance on the reinstated Superfund taxes that apply to taxable chemicals and substances. The panelists will explain several practical applications of the proposed rules to importers, manufacturers and sellers of taxable chemicals and substances, as well as provide attendees with an understanding of what the proposed regulations do and do not address. This panel will also briefly discuss the Inflation Reduction Act’s first-ever direct methane charge, beginning in reporting year 2024, and how it will practically apply to reporters of oil and gas methane emissions.

Topics will include:

  • Definitions of “manufacture” and “use”
  • Proposed regulations treatment of chemical mixtures
  • Common exemptions from the Superfund taxes (i.e., qualified fertilizer substances, methane or butane used as a fuel, etc.)
  • Procedural requirements for claiming an exemption
  • Procedure for claiming credits
  • Responses to the proposed regulations
  • Categories of entities subject to the methane charge
  • Scope of reporting emissions subject to the methane charge
  • Applicable thresholds for subjecting entities to the methane charge



Presentation deck

Recording (Passcode: fh&977R^HN)

One hour of CLE credit is approved for CA, NY, PA and TX. It is also approved in NJ via reciprocity. Credit will be provided in additional states as requested.

For questions, please contact Courtney Daniel at

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