Superior Industries International Inc. declared an early dividend for investors on Tuesday, after its board approved to accelerate the payout to occur this year instead of next. The dividend, valued at 64 cents a share, will be paid on Dec. 28 to shareholders of record as of Dec. 21. The Van Nuys manufacturer of aluminum wheels is one of several area and national companies to declare a dividend before Jan. 1, while leaders on Capitol Hill continue to discuss possible tax hikes and spending cuts to avoid the Fiscal Cliff. “We are pleased to be in the position to mitigate a potential increase in tax burden for many of our shareholders, and at the same time maintain our strong balance sheet and liquidity,” said Superior’s Chief Executive and Chairman Steven Borick, in a prepared statement. Other Valley-area companies that have declared early dividends include Electro Rent Corp. of Van Nuys, Salem Communications Corp. of Camarillo, and Walt Disney Co. of Burbank. Shares gained 25 cents, or less than 2 percent, to close at $19.19 on the New York Stock Exchange.