Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Correction to Filing of Petition for Nylon 6, 66175-66176 [2024-18050]
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Federal Register / Vol. 89, No. 157 / Wednesday, August 14, 2024 / Notices
Abstract: Form 5884–A is used to
figure certain credits for disaster area
employers. These credits typically
include employee retention credits for
eligible employers who conducted an
active trade or business in certain
disaster areas. The credit is equal to 40
percent of qualified wages for each
eligible employee (up to a maximum of
$6,000 in qualified wages per
employee). The estimates in this notice
are for estates and trusts filing Form
5884–A.
Current Actions: There is no change to
the burden previously approved by
OMB. However, the estimated number
of responses was reduced to eliminate
duplication of burden estimates. The
estimated burden for individuals filing
Form 5884–A is approved under OMB
control number 1545–0074, and the
estimated burden for businesses filing
Form 5884–A is approved under OMB
control number 1545–0123.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and farms.
Estimated Number of Respondents:
120.
Estimated Time per Respondent: 2.55
hours.
Estimated Total Annual Burden
Hours: 306.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
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of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
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
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18:22 Aug 13, 2024
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technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: August 8, 2024.
Jason M. Schoonmaker,
Tax Analyst.
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical
Substances; Request To Modify List of
Taxable Substances; Correction to
Filing of Petition for Nylon 6
Internal Revenue Service (IRS),
Treasury.
ACTION: Supplemental notice of filing
and additional request for comments.
AGENCY:
This supplemental notice of
filing announces a correction to the
stoichiometric material consumption
equation in the notice of filing for the
nylon 6 petition that was published in
the Federal Register on February 22,
2024. This supplemental notice of filing
also requests comments on the corrected
petition. This supplemental 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 October 15, 2024.
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 gov (indicate
public docket number IRS–2024–0005
or nylon 6) 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 (Supplemental Notice of
Filing for Nylon 6), 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.
PO 00000
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FOR FURTHER INFORMATION CONTACT:
Camille Edwards Bennehoff at (202)
317–6855 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Request To Add Substance to the List
[FR Doc. 2024–18088 Filed 8–13–24; 8:45 am]
SUMMARY:
66175
(a) Overview.
A petition was filed pursuant to Rev.
Proc. 2022–26 (2022–29 I.R.B. 90),
requesting that nylon 6 be added to the
list of taxable substances under section
4672(a) of the Internal Revenue Code
(List). The notice of filing summarizing
the nylon 6 petition and requesting
comments was published in the Federal
Register on February 22, 2024 (89 FR
13399)(original notice of filing). The
Treasury Department and the IRS
received no written comments in
response to the original notice of filing
and a public hearing was neither
requested nor held. After the comment
period for the original notice of filing
closed, an error was discovered in the
stoichiometric material consumption
equation for nylon 6, and the petitioner
subsequently provided a corrected
petition.
This supplemental notice of filing
provides the corrected stoichiometric
material consumption equation for
nylon 6 in paragraph (b) of this
document. The stoichiometric material
consumption equation is corrected to
read as follows:
nC6H6 (benzene) + nC3H6 (propylene) +
2.5nO2 (oxygen) + 0.5nCH4
(methane) + 5nNH3 (ammonia) +
2nH2O (water) + 2nSO2 (sulfur
dioxide) → (C6H11NO)n (nylon 6) +
nC3H6O (acetone) + 2n(NH4)2SO4
(ammonium sulfate) + 0.5n CO2
(carbon dioxide)
The other petition information
provided in paragraph (b) of this
document is unchanged from the
original notice of filing for nylon 6.
Although the only change from the
original notice of filing is to the
stoichiometric material consumption
equation, this document also includes
all of the other information presented on
the corrected petition to avoid
confusion and is provided for public
notice and comment pursuant to section
9 of Rev. Proc. 2022–26.
The petition requesting the addition
of nylon 6 to the List is based on weight
and—as noted previously—contains the
information detailed in paragraph (b) of
this document. The publication of
petition information in this
supplemental notice of filing is not a
determination and does not constitute
Treasury Department or IRS
confirmation of the accuracy of the
information published.
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ddrumheller on DSK120RN23PROD with NOTICES1
66176
Federal Register / Vol. 89, No. 157 / Wednesday, August 14, 2024 / Notices
Pursuant to section 10.02 of Rev. Proc.
2022–26, the IRS and Petitioner agreed
to extend the 180-day determination
period.
(b) Petition Content.
(1) Substance name: Nylon 6.
(2) Petitioner: AdvanSix Inc., an
exporter of nylon 6.
(3) Proposed classification numbers:
(i) HTSUS number: 3908.10.00.
(ii) Schedule B number: 3908.10.0000.
(iii) CAS number: 25038–54–4.
(4) Petition filing dates:
(i) Petition filing date for purposes of
making a determination: November 8,
2023.
(ii) Petition filing date for purposes of
section 11.02 of Rev. Proc. 2022–26: July
1, 2022.
(5) Description from petition:
According to the petition, nylon 6, or
poly(caprolactam), is a semicrystalline
polyamide that has broad use in textile
fibers, engineering plastics, food
packaging films, and monofilaments.
The number ‘‘6’’ in nylon 6 refers to the
number of carbon atoms in each
polymeric repeat unit. Nylon 6 may be
utilized neat or with functional
additives by melt processing into the
desired final form.
Nylon 6 is made from benzene,
propylene, ammonia, methane, and
sulfuric acid; however, sulfuric acid is
cancelled from the stoichiometric
material consumption equation due to
no net consumption/production.
Taxable chemicals constitute 46.64
percent by weight of the materials used
to produce this substance.
(6) Process identified in petition as
predominant method of production of
substance: The predominant method of
production of nylon 6 is the
‘‘hydrolytically initiated ring-opening
polymerization of caprolactam’’ which
is also referred to in industry literature
as the ‘‘hydrolytic polymerization of
nylon 6.’’ This process is termed
‘‘hydrolytic’’ because water plays a key
role in the chemical mechanism. Nylon
6 is produced almost exclusively
through this method because it is easier
to control and better adapted for largescale operations.
The hydrolytic polymerization of
nylon 6 generally entails heating a
mixture of caprolactam and water to
∼270°C in an inert atmosphere of
nitrogen and holding until equilibrium
conditions are achieved. The three
principal reactions in this process are
summarized below:
1. In the initiation step of the process,
the caprolactam ring is hydrolyzed via
ring opening with the addition of one
water molecule to become aminocaproic acid.
2. In the next step of the mechanism,
the amino-caproic acid acts as the
VerDate Sep<11>2014
18:22 Aug 13, 2024
Jkt 262001
initiating species to begin the addition
polymerization by ring-opening of
caprolactam.
3. The last major mechanism step of
the hydrolytic polymerization of nylon
6 is the condensation of primary amine
and carboxylic acid chain-ends to form
an amide linkage in the now higher
molecular weight polyamide with the
simultaneous loss of a water molecule.
(7) Stoichiometric material
consumption equation, based on
process identified as predominant
method of production:
nC6H6 (benzene) + nC3H6 (propylene) +
2.5nO2 (oxygen) + 0.5nCH4
(methane) + 5nNH3 (ammonia) +
2nH2O (water) + 2nSO2 (sulfur
dioxide) → (C6H11NO)n (nylon 6) +
nC3H6O (acetone) + 2n(NH4)2SO4
(ammonium sulfate) + 0.5n CO2
(carbon dioxide)
(8) Tax rate calculated by Petitioner,
based on Petitioner’s conversion factors
for taxable chemicals used in
production of substance:
(i) Tax rate: $14.77 per ton.
(ii) Conversion factors: 0.69 for
benzene; 0.37 for propylene; 0.75 for
ammonia; 0.07 for methane.
(9) Public docket number: IRS–2024–
0005.
Michael Beker,
Senior Counsel (Passthroughs and Special
Industries), IRS Office of Chief Counsel.
[FR Doc. 2024–18050 Filed 8–13–24; 8:45 am]
BILLING CODE P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Internal Revenue Service Advisory
Council; Meeting
Internal Revenue Service,
Department of Treasury.
ACTION: Notice of meeting.
AGENCY:
The Internal Revenue Service
Advisory Council will hold a public
meeting.
SUMMARY:
The meeting will be held
Thursday, September 5, 2024.
ADDRESSES: The meeting will be held
virtually.
DATES:
Ms.
Anna Millikan, Office of National Public
Liaison, at 202–317–6564 or send an
email to PublicLiaison@irs.gov.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to 5 U.S.C.
10(a)(2) of the Federal Advisory
Committee Act, that a public meeting of
the Internal Revenue Service Advisory
Council (IRSAC) will be held on
FOR FURTHER INFORMATION CONTACT:
PO 00000
Frm 00147
Fmt 4703
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Thursday, September 5, 2024, to discuss
topics that may be recommended for
inclusion in a future report of the
Council. The virtual meeting will take
place at 3 p.m. eastern time.
To confirm your attendance, members
of the public may contact Anna Millikan
at 202–317–6564 or send an email to
PublicLiaison@irs.gov. Attendees are
encouraged to join at least five minutes
before the meeting begins.
Should you wish the IRSAC to
consider a written statement germane to
the Council’s work, please call 202–
317–6564 or email PublicLiaison@
irs.gov by September 3, 2024.
Dated: August 9, 2024.
John A. Lipold,
Designated Federal Official, Office of
National Public Liaison, Internal Revenue
Service.
[FR Doc. 2024–18159 Filed 8–13–24; 8:45 am]
BILLING CODE P
UNITED STATES SENTENCING
COMMISSION
Final Priorities for Amendment Cycle
United States Sentencing
Commission.
ACTION: Notice of final priorities.
AGENCY:
In June 2024, the Commission
published a notice of proposed policy
priorities for the amendment cycle
ending May 1, 2025. After reviewing
public comment received pursuant to
the notice of proposed priorities, the
Commission has identified its policy
priorities for the upcoming amendment
cycle and hereby gives notice of these
policy priorities.
FOR FURTHER INFORMATION CONTACT:
Jennifer Dukes, Senior Public Affairs
Specialist, (202) 502–4597.
SUPPLEMENTARY INFORMATION: The
United States Sentencing Commission is
an independent agency in the judicial
branch of the United States
Government. The Commission
promulgates sentencing guidelines and
policy statements for federal courts
pursuant to 28 U.S.C. 994(a). The
Commission also periodically reviews
and revises previously promulgated
guidelines pursuant to 28 U.S.C. 994(o)
and submits guideline amendments to
Congress not later than the first day of
May each year pursuant to 28 U.S.C.
994(p).
In June 2024, the Commission asked
members of the public and stakeholders
in the criminal justice system to tell the
Commission what policymaking,
research, and operational work it should
conduct in the amendment cycle ending
SUMMARY:
E:\FR\FM\14AUN1.SGM
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]]>Agencies
[Federal Register Volume 89, Number 157 (Wednesday, August 14, 2024)]
[Notices]
[Pages 66175-66176]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-18050]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical Substances; Request To Modify List of
Taxable Substances; Correction to Filing of Petition for Nylon 6
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Supplemental notice of filing and additional request for
comments.
-----------------------------------------------------------------------
SUMMARY: This supplemental notice of filing announces a correction to
the stoichiometric material consumption equation in the notice of
filing for the nylon 6 petition that was published in the Federal
Register on February 22, 2024. This supplemental notice of filing also
requests comments on the corrected petition. This supplemental 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 October 15, 2024.
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 gov
(indicate public docket number IRS-2024-0005 or nylon 6) 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 (Supplemental Notice
of Filing for Nylon 6), 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: Camille Edwards Bennehoff at (202)
317-6855 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Request To Add Substance to the List
(a) Overview.
A petition was filed pursuant to Rev. Proc. 2022-26 (2022-29 I.R.B.
90), requesting that nylon 6 be added to the list of taxable substances
under section 4672(a) of the Internal Revenue Code (List). The notice
of filing summarizing the nylon 6 petition and requesting comments was
published in the Federal Register on February 22, 2024 (89 FR
13399)(original notice of filing). The Treasury Department and the IRS
received no written comments in response to the original notice of
filing and a public hearing was neither requested nor held. After the
comment period for the original notice of filing closed, an error was
discovered in the stoichiometric material consumption equation for
nylon 6, and the petitioner subsequently provided a corrected petition.
This supplemental notice of filing provides the corrected
stoichiometric material consumption equation for nylon 6 in paragraph
(b) of this document. The stoichiometric material consumption equation
is corrected to read as follows:
nC6H6 (benzene) + nC3H6
(propylene) + 2.5nO2 (oxygen) + 0.5nCH4 (methane)
+ 5nNH3 (ammonia) + 2nH2O (water) +
2nSO2 (sulfur dioxide) [rarr]
(C6H11NO)n (nylon 6) +
nC3H6O (acetone) +
2n(NH4)2SO4 (ammonium sulfate) + 0.5n
CO2 (carbon dioxide)
The other petition information provided in paragraph (b) of this
document is unchanged from the original notice of filing for nylon 6.
Although the only change from the original notice of filing is to the
stoichiometric material consumption equation, this document also
includes all of the other information presented on the corrected
petition to avoid confusion and is provided for public notice and
comment pursuant to section 9 of Rev. Proc. 2022-26.
The petition requesting the addition of nylon 6 to the List is
based on weight and--as noted previously--contains the information
detailed in paragraph (b) of this document. The publication of petition
information in this supplemental notice of filing is not a
determination and does not constitute Treasury Department or IRS
confirmation of the accuracy of the information published.
[[Page 66176]]
Pursuant to section 10.02 of Rev. Proc. 2022-26, the IRS and
Petitioner agreed to extend the 180-day determination period.
(b) Petition Content.
(1) Substance name: Nylon 6.
(2) Petitioner: AdvanSix Inc., an exporter of nylon 6.
(3) Proposed classification numbers:
(i) HTSUS number: 3908.10.00.
(ii) Schedule B number: 3908.10.0000.
(iii) CAS number: 25038-54-4.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
November 8, 2023.
(ii) Petition filing date for purposes of section 11.02 of Rev.
Proc. 2022-26: July 1, 2022.
(5) Description from petition: According to the petition, nylon 6,
or poly(caprolactam), is a semicrystalline polyamide that has broad use
in textile fibers, engineering plastics, food packaging films, and
monofilaments. The number ``6'' in nylon 6 refers to the number of
carbon atoms in each polymeric repeat unit. Nylon 6 may be utilized
neat or with functional additives by melt processing into the desired
final form.
Nylon 6 is made from benzene, propylene, ammonia, methane, and
sulfuric acid; however, sulfuric acid is cancelled from the
stoichiometric material consumption equation due to no net consumption/
production. Taxable chemicals constitute 46.64 percent by weight of the
materials used to produce this substance.
(6) Process identified in petition as predominant method of
production of substance: The predominant method of production of nylon
6 is the ``hydrolytically initiated ring-opening polymerization of
caprolactam'' which is also referred to in industry literature as the
``hydrolytic polymerization of nylon 6.'' This process is termed
``hydrolytic'' because water plays a key role in the chemical
mechanism. Nylon 6 is produced almost exclusively through this method
because it is easier to control and better adapted for large-scale
operations.
The hydrolytic polymerization of nylon 6 generally entails heating
a mixture of caprolactam and water to ~270[deg]C in an inert atmosphere
of nitrogen and holding until equilibrium conditions are achieved. The
three principal reactions in this process are summarized below:
1. In the initiation step of the process, the caprolactam ring is
hydrolyzed via ring opening with the addition of one water molecule to
become amino-caproic acid.
2. In the next step of the mechanism, the amino-caproic acid acts
as the initiating species to begin the addition polymerization by ring-
opening of caprolactam.
3. The last major mechanism step of the hydrolytic polymerization
of nylon 6 is the condensation of primary amine and carboxylic acid
chain-ends to form an amide linkage in the now higher molecular weight
polyamide with the simultaneous loss of a water molecule.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
nC6H6 (benzene) + nC3H6
(propylene) + 2.5nO2 (oxygen) + 0.5nCH4 (methane)
+ 5nNH3 (ammonia) + 2nH2O (water) +
2nSO2 (sulfur dioxide) [rarr]
(C6H11NO)n (nylon 6) +
nC3H6O (acetone) +
2n(NH4)2SO4 (ammonium sulfate) + 0.5n
CO2 (carbon dioxide)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $14.77 per ton.
(ii) Conversion factors: 0.69 for benzene; 0.37 for propylene; 0.75
for ammonia; 0.07 for methane.
(9) Public docket number: IRS-2024-0005.
Michael Beker,
Senior Counsel (Passthroughs and Special Industries), IRS Office of
Chief Counsel.
[FR Doc. 2024-18050 Filed 8-13-24; 8:45 am]
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