Superfund Chemical Substance Tax; Request To Modify List of Taxable Substances; Filing of Petition for Polyphenylene Sulfide, 80579-80580 [2022-28407]
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Federal Register / Vol. 87, No. 250 / Friday, December 30, 2022 / Notices
depreciable property (vehicles used for
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treated as a general business credit. Any
credit not attributable to depreciable
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For tax year beginning after 2022, Form
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Current Actions: There are no changes
being made to the collection. IRS is
seeking approval to extend the OMB
expiration date.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individual,
businesses, and other for-profit
organizations.
Form 8936:
Estimated Number of Respondents:
500.
Estimated Number of Responses: 500.
Estimated Time per Response: 7
hours.
Estimated Total Annual Burden
Hours: 35,000.
Form 8936–A and Schedule 1 (Form
8936–A):
Estimated Number of Respondents:
129.
Estimated Number of Responses: 129.
Estimated Time per Response: 2.90
hours.
Estimated Total Annual Burden
Hours: 374 hours.
Notice 2009–89:
Estimated Number of Respondents:
12.
Estimated Number of Responses: 12.
Estimated Time Per Response: 23.33
hours.
Estimated Total Annual Burden
Hours: 280 hours.
Rev. Proc. 2022–42, annual reports:
Estimated Number of Respondents:
52,165. Estimated Number of Responses:
52,165.
Estimated Time per Response: 15
minutes.
Estimated Total Annual Burden
Hours: 13,041 hours.
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17:08 Dec 29, 2022
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Rev. Proc. 2022–42, monthly reports:
Estimated Number of Respondents:
150.
Estimated Number of Responses:
1,800.
Estimated Time per Response: 15
minutes.
Estimated Total Annual Burden
Hours: 450 hours.
The following paragraph applies to all
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by this notice.
An agency may not conduct or
sponsor, and a person is not required to
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Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) whether the collection of information
is necessary for the proper performance
of the functions of the agency, including
whether the information shall have
practical utility; (b) the accuracy of the
agency’s estimate of the burden of the
collection of information; (c) ways to
enhance the quality, utility, and clarity
of the information to be collected; (d)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
other forms of information technology;
and (e) estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: December 23, 2022.
Andres Garcia Leon,
Supervisory Tax Analyst.
[FR Doc. 2022–28402 Filed 12–29–22; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Chemical Substance Tax;
Request To Modify List of Taxable
Substances; Filing of Petition for
Polyphenylene Sulfide
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of filing and request for
comments.
AGENCY:
PO 00000
Frm 00058
Fmt 4703
Sfmt 4703
80579
This notice of filing
announces that a petition has been filed
pursuant to Revenue Procedure 2022–
26, 2022–29 I.R.B. 90, requesting that
polyphenylene sulfide be added to the
list of taxable substances under section
4672(a) of the Internal Revenue Code.
This notice of filing also requests
comments on the petition. This notice of
filing is not a determination that the list
of taxable substances is modified.
DATES: Written comments and requests
for a public hearing must be received on
or before February 28, 2023.
ADDRESSES: Commenters are encouraged
to submit public comments or requests
for a public hearing relating to this
petition electronically via the Federal
eRulemaking Portal at https://
www.regulations.gov (indicate public
docket number IRS–2022–0037 or
polyphenylene sulfide) by following the
online instructions for submitting
comments. Comments cannot be edited
or withdrawn once submitted to the
Federal eRulemaking Portal.
Alternatively, comments and requests
for a public hearing may be mailed to:
Internal Revenue Service, Attn:
CC:PA:LPD:PR (Notice of Filing for
Polyphenylene Sulfide), Room 5203,
P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. All comments
received are part of the public record
and subject to public disclosure. All
comments received will be posted
without change to www.regulations.gov,
including any personal information
provided. You should submit only
information that you wish to make
publicly available. If a public hearing is
scheduled, notice of the time and place
for the hearing will be published in the
Federal Register.
FOR FURTHER INFORMATION CONTACT:
Please contact Amanda F. Dunlap, (202)
317–6855 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
(a) Overview. The petition requesting
the addition of polyphenylene sulfide to
the list of taxable substances under
section 4672(a) of the Internal Revenue
Code contains the information detailed
in paragraph (b) of this document. The
information is provided for public
notice and comment pursuant to section
9 of Rev. Proc. 2022–26. The publication
of petition content in this notice of
filing does not constitute Department of
the Treasury or Internal Revenue
Service confirmation of the accuracy of
the information published.
(b) Petition Content.
(1) Substance name: Polyphenylene
sulfide.
According to the petition, these are
the commonly used substance names for
polyphenylene sulfide:
SUMMARY:
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80580
Federal Register / Vol. 87, No. 250 / Friday, December 30, 2022 / Notices
khammond on DSKJM1Z7X2PROD with NOTICES
Polyphenylene sulfide
PPS
Poly(p-phenylenesulfide)
Benzene, 1,4-dichloro-, polymer with
sodium sulfide
(2) Petitioner: Celanese Ltd., an
exporter of polyphenylene sulfide.
(3) Proposed Classification Numbers:
HTSUS number: 3911.90.2500
Schedule B number: 3911.90.6100
CAS numbers: 25212–74–2, 26125–40–6
(4) Petition Filing Date: December 20,
2022.
Petition filing date for purposes of
section 11.02 of Rev. Proc. 2022–26: July
1, 2022.
(5) Brief Description of the Petition:
According to the petition,
polyphenylene sulfide is a highperformance thermoplastic, has high
heat and chemical resistance, and is
used in applications such as filters,
appliance, machine and automobile
parts, replacing steel in some cases.
In the final step, polyphenylene
sulfide is manufactured by the
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polymerization of 1,4-dichlorobenzene
(p-DCB), a taxable substance, with
sodium hydrosulfide and sodium
hydroxide. Sodium hydrosulfide is
made from sodium hydroxide and
hydrogen sulfide. Taxable chemicals
constitute 90.0 percent by weight of the
materials used to produce this
substance.
(6) Process Identified in Petition as
Predominant Method of Production of
Substance:
Three separate reactions:
(A) 1,4 dichlorobenzene is made from
the reaction of benzene with 2
equivalents of chlorine.
(B) Sodium hydrogen sulfide is made
from the reaction of hydrogen sulfide
with sodium hydroxide.
(C) 1,4-dichlorobenzene (pdichlorobenzene, p-DCB), sodium
hydrosulfide (NaSH), and sodium
hydroxide (NaOH) are reacted at high
temperature and high pressure to form
polyphenylene sulfide and byproduct
sodium chloride.
PO 00000
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(7) Stoichiometric Material
Consumption Equation, Based on
Process Identified as Predominant
Method of Production:
n [2 NaOH + C6H6 + 2 Cl2 + H2S ] ‰
[phenylene sulfide]n + 2n H2O + 2n
NaCl
(8) Rate of Tax Calculated by
Petitioner Based on Petitioner’s
Conversion Factors for Taxable
Chemicals Used in Production of
Substance: Rate of Tax: $14.50 per ton.
Conversion Factors:
0.74 for sodium hydroxide
0.72 for benzene
1.31 for chlorine
(9) Public Docket Number: IRS–2022–
0037.
Stephanie Bland,
Branch Chief (Passthroughs and Special
Industries), IRS Office of Chief Counsel.
[FR Doc. 2022–28407 Filed 12–29–22; 8:45 am]
BILLING CODE 4830–01–P
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[Federal Register Volume 87, Number 250 (Friday, December 30, 2022)]
[Notices]
[Pages 80579-80580]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-28407]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Chemical Substance Tax; Request To Modify List of
Taxable Substances; Filing of Petition for Polyphenylene Sulfide
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of filing and request for comments.
-----------------------------------------------------------------------
SUMMARY: This notice of filing announces that a petition has been filed
pursuant to Revenue Procedure 2022-26, 2022-29 I.R.B. 90, requesting
that polyphenylene sulfide be added to the list of taxable substances
under section 4672(a) of the Internal Revenue Code. This notice of
filing also requests comments on the petition. This notice of filing is
not a determination that the list of taxable substances is modified.
DATES: Written comments and requests for a public hearing must be
received on or before February 28, 2023.
ADDRESSES: Commenters are encouraged to submit public comments or
requests for a public hearing relating to this petition electronically
via the Federal eRulemaking Portal at https://www.regulations.gov
(indicate public docket number IRS-2022-0037 or polyphenylene sulfide)
by following the online instructions for submitting comments. Comments
cannot be edited or withdrawn once submitted to the Federal eRulemaking
Portal. Alternatively, comments and requests for a public hearing may
be mailed to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Notice of
Filing for Polyphenylene Sulfide), Room 5203, P.O. Box 7604, Ben
Franklin Station, Washington, DC 20044. All comments received are part
of the public record and subject to public disclosure. All comments
received will be posted without change to www.regulations.gov,
including any personal information provided. You should submit only
information that you wish to make publicly available. If a public
hearing is scheduled, notice of the time and place for the hearing will
be published in the Federal Register.
FOR FURTHER INFORMATION CONTACT: Please contact Amanda F. Dunlap, (202)
317-6855 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
(a) Overview. The petition requesting the addition of polyphenylene
sulfide to the list of taxable substances under section 4672(a) of the
Internal Revenue Code contains the information detailed in paragraph
(b) of this document. The information is provided for public notice and
comment pursuant to section 9 of Rev. Proc. 2022-26. The publication of
petition content in this notice of filing does not constitute
Department of the Treasury or Internal Revenue Service confirmation of
the accuracy of the information published.
(b) Petition Content.
(1) Substance name: Polyphenylene sulfide.
According to the petition, these are the commonly used substance
names for polyphenylene sulfide:
[[Page 80580]]
Polyphenylene sulfide
PPS
Poly(p-phenylenesulfide)
Benzene, 1,4-dichloro-, polymer with sodium sulfide
(2) Petitioner: Celanese Ltd., an exporter of polyphenylene
sulfide.
(3) Proposed Classification Numbers:
HTSUS number: 3911.90.2500
Schedule B number: 3911.90.6100
CAS numbers: 25212-74-2, 26125-40-6
(4) Petition Filing Date: December 20, 2022.
Petition filing date for purposes of section 11.02 of Rev. Proc.
2022-26: July 1, 2022.
(5) Brief Description of the Petition: According to the petition,
polyphenylene sulfide is a high-performance thermoplastic, has high
heat and chemical resistance, and is used in applications such as
filters, appliance, machine and automobile parts, replacing steel in
some cases.
In the final step, polyphenylene sulfide is manufactured by the
polymerization of 1,4-dichlorobenzene (p-DCB), a taxable substance,
with sodium hydrosulfide and sodium hydroxide. Sodium hydrosulfide is
made from sodium hydroxide and hydrogen sulfide. Taxable chemicals
constitute 90.0 percent by weight of the materials used to produce this
substance.
(6) Process Identified in Petition as Predominant Method of
Production of Substance:
Three separate reactions:
(A) 1,4 dichlorobenzene is made from the reaction of benzene with 2
equivalents of chlorine.
(B) Sodium hydrogen sulfide is made from the reaction of hydrogen
sulfide with sodium hydroxide.
(C) 1,4-dichlorobenzene (p-dichlorobenzene, p-DCB), sodium
hydrosulfide (NaSH), and sodium hydroxide (NaOH) are reacted at high
temperature and high pressure to form polyphenylene sulfide and
byproduct sodium chloride.
(7) Stoichiometric Material Consumption Equation, Based on Process
Identified as Predominant Method of Production:
n [2 NaOH + C6H6 + 2 Cl2 +
H2S ] ><
[phenylene sulfide]n + 2n H2O + 2n NaCl
(8) Rate of Tax Calculated by Petitioner Based on Petitioner's
Conversion Factors for Taxable Chemicals Used in Production of
Substance: Rate of Tax: $14.50 per ton.
Conversion Factors:
0.74 for sodium hydroxide
0.72 for benzene
1.31 for chlorine
(9) Public Docket Number: IRS-2022-0037.
Stephanie Bland,
Branch Chief (Passthroughs and Special Industries), IRS Office of Chief
Counsel.
[FR Doc. 2022-28407 Filed 12-29-22; 8:45 am]
BILLING CODE 4830-01-P
