Superfund excise taxes
E280832
Superfund excise taxes are specialized federal taxes on certain chemicals, petroleum products, and related industries that help finance the cleanup of hazardous waste sites in the United States.
All labels observed (4)
| Label | Occurrences |
|---|---|
| Internal Revenue Code provisions on environmental taxes | 1 |
| Superfund chemical excise taxes | 1 |
| Superfund excise taxes canonical | 1 |
| Superfund-related taxes | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2593349 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Superfund excise taxes Context triple: [Superfund trust fund, fundingSource, Superfund excise taxes]
-
A.
Superfund trust fund
The Superfund trust fund is a U.S. federal financial reserve used to clean up hazardous waste sites and respond to environmental emergencies when responsible parties cannot or do not pay.
-
B.
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
-
C.
Superfund Amendments and Reauthorization Act of 1986
The Superfund Amendments and Reauthorization Act of 1986 is a major U.S. environmental law that strengthened and expanded the federal Superfund program for cleaning up hazardous waste sites, increasing funding, enforcement powers, and community right-to-know provisions.
-
D.
Pigouvian taxes
Pigouvian taxes are corrective taxes designed to address negative externalities by aligning private costs with social costs, thereby improving overall economic efficiency.
-
E.
Subtitle D – Miscellaneous Excise Taxes
Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Superfund excise taxes Target entity description: Superfund excise taxes are specialized federal taxes on certain chemicals, petroleum products, and related industries that help finance the cleanup of hazardous waste sites in the United States.
-
A.
Superfund trust fund
The Superfund trust fund is a U.S. federal financial reserve used to clean up hazardous waste sites and respond to environmental emergencies when responsible parties cannot or do not pay.
-
B.
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
-
C.
Superfund Amendments and Reauthorization Act of 1986
The Superfund Amendments and Reauthorization Act of 1986 is a major U.S. environmental law that strengthened and expanded the federal Superfund program for cleaning up hazardous waste sites, increasing funding, enforcement powers, and community right-to-know provisions.
-
D.
Pigouvian taxes
Pigouvian taxes are corrective taxes designed to address negative externalities by aligning private costs with social costs, thereby improving overall economic efficiency.
-
E.
Subtitle D – Miscellaneous Excise Taxes
Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
environmental tax
ⓘ
federal excise tax ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesInJurisdiction |
United States
ⓘ
linked to:
United States of America
|
| appliesTo |
certain chemicals
ⓘ
crude oil ⓘ hazardous chemicals listed in the Internal Revenue Code ⓘ imported taxable substances ⓘ petroleum products ⓘ petroleum products received at a U.S. refinery ⓘ |
| associatedWithForm |
IRS Form 6627
ⓘ
IRS Form 720 ⓘ |
| collectedBy |
U.S. Department of the Treasury
ⓘ
linked to:
United States Department of the Treasury
|
| country |
United States
ⓘ
linked to:
United States of America
|
| createdBy | Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ⓘ |
| funds |
Hazardous Substance Superfund
ⓘ
linked to:
Superfund trust fund
|
| imposedOn |
importers of petroleum products
ⓘ
importers of taxable substances ⓘ manufacturers of certain chemicals ⓘ producers of certain chemicals ⓘ refiners receiving crude oil ⓘ |
| introducedInYear | 1980 ⓘ |
| legalBasis |
Internal Revenue Code section 4611
ⓘ
Internal Revenue Code section 4612 ⓘ Internal Revenue Code section 4661 ⓘ Internal Revenue Code section 4671 ⓘ |
| partOf | federal Superfund program financing ⓘ |
| policyGoal |
discourage use of certain hazardous chemicals
ⓘ
internalize environmental cleanup costs ⓘ |
| purpose |
finance cleanup of hazardous waste sites
ⓘ
fund the Hazardous Substance Superfund ⓘ support environmental remediation activities ⓘ |
| regulates | economic activities involving hazardous chemicals ⓘ |
| reinstatedBy | Infrastructure Investment and Jobs Act ⓘ |
| reinstatedInYear | 2022 ⓘ |
| relatedProgram | Superfund program ⓘ |
| relatedTo |
CERCLA
ⓘ
Comprehensive Environmental Response, Compensation, and Liability Act ⓘ |
| revenueUsedFor |
cleanup of hazardous waste sites
ⓘ
long-term remediation of contaminated sites ⓘ response to releases of hazardous substances ⓘ |
| suspendedInYear | 1995 ⓘ |
| taxBase |
crude oil received at a U.S. refinery
ⓘ
petroleum products entered into the United States for consumption, use, or warehousing ⓘ sale or use of imported taxable substances ⓘ sale or use of listed chemicals ⓘ |
| taxType |
excise tax on importation
ⓘ
excise tax on production ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Superfund excise taxes Description of subject: Superfund excise taxes are specialized federal taxes on certain chemicals, petroleum products, and related industries that help finance the cleanup of hazardous waste sites in the United States.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Superfund excise taxes
linked to: Superfund excise taxes
linked to: Superfund excise taxes