At the time the current U.S. tax code was adopted, the [[ozone depletion potentials]] of halon 1301 and halon 1211 were observed to be 10 and 3, respectively. These values are used for tax calculations. Recent scientific studies, however, indicate that the ODPs are at least 12 and 6, respectively. | At the time the current U.S. tax code was adopted, the [[ozone depletion potentials]] of halon 1301 and halon 1211 were observed to be 10 and 3, respectively. These values are used for tax calculations. Recent scientific studies, however, indicate that the ODPs are at least 12 and 6, respectively. |