Excise Tax Ozone Depleting Chemicals

Author : Internal Revenue Service
Publisher :
ISBN 13 : 9781466376397
Total Pages : 66 pages
Book Rating : 4.3/5 (763 download)

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Download or read book Excise Tax - Ozone Depleting Chemicals written by Internal Revenue Service and published by . This book was released on 2011-09-01 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ozone Depleting Chemicals Defined -Ozone depleting chemicals include Chlorofluorocarbons (CFCs) and Halons. CFCs are versatile, and are used as refrigerants, cleaners, solvents, sterilants, and propellants in the manufacture of insulation, fast food cartons, and electronic items. They are organized compounds that are nontoxic, long-lived, and nonflammable. Halons are close cousins of CFCs that utilize bromine instead of chlorine in their chemical structure. Halons are used in fire extinguishers as they are safe, effective, and gentle to water sensitive materials. Ozone Depletion -The longevity and stability of CFCs allows them to persist in the atmosphere long enough to rise into the stratosphere 12 to 30 miles above the earth. In the stratosphere, they break down under solar radiation and release a free chlorine or bromine atom. The free atom joins with an ozone molecule, changes its structure, and destroys the ozone molecule. Effects of Ozone Depletion on Humans and on the Earth -The health effect on humans from ozone depletion is widely varied. Since ozone is the earth's protection against ultraviolet (UV) radiation, a reduction in the ozone layer causes more UV-B wavelengths to reach the surface of the earth. UV-B wavelengths damage both proteins and DNA. The UV-B wavelengths cause skin cancer, sunburn, aging and wrinkling of skin, cataracts, and blindness. The Environmental Protection Agency (EPA) estimates that each 1 percent drop in ozone levels will yield a 2 percent increase in UV-B wavelengths. This will result in a 3 to 6 percent rise in the incidence of skin cancer. The EPA also estimates that there could be an additional 200,000 deaths from skin cancer in the United States over the next 50 years due to the increase in ozone depletion. An increase in UV-B wavelength radiation also has adverse effects on the earth itself. There is evidence that it affects plant productivity by affecting photosynthesis, and marine organisms such as phytoplankton. Both CFCs and Halons act as greenhouse gases as well as ODCs, thereby increasing global warming.