Cory Barnes

IRS Provides Initial and Limited Guidance on Newly Reinstated ‘Superfund Tax’

By Cory Barnes, Nicholas C. Mowbray and Thomas Hogan on January 20, 2022 Posted in Emerging Chemical Issues

Last month, the IRS published Notice 2021-66, issued in response to the Infrastructure Investment and Jobs Act’s (Jobs Act) reinstatement of the previously expired “Superfund Tax”—an excise tax imposed on manufacturers, producers, and importers of certain chemicals (i.e., “taxable chemicals”) found in fuels and numerous other industrial products. Understanding whether, and how, the Superfund Tax … Continue Reading

State of Play on Clean Water Act “Waters of the United States” Jurisdiction

By Mike Nagelberg and Cory Barnes on October 15, 2021 Posted in Clean Water Act, EPA

On August 30, 2021, in Pasqua Yaqui Tribe et al. v. EPA et al. (Case No. 4:20-cv-00266-RM, Dkt. 99), the U.S. District Court in Arizona vacated the Trump administration’s 2020 Navigable Waters Protection Rule (“NWPR”), which had significantly walked back the scope of navigable “waters of the United States” (“WOTUS”) regulated under the Clean Water … Continue Reading