Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Propylene Glycol Phenyl Ether, 71786-71787 [2024-19605]
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Federal Register / Vol. 89, No. 170 / Tuesday, September 3, 2024 / Notices
tkelley on LAP7H3WLY3PROD with NOTICES2
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).
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), as modified by Rev. Proc.
2023–20 (2023–15 I.R.B. 636),
requesting that ethylene glycol phenyl
ether be added to the list of taxable
substances under section 4672(a) of the
Internal Revenue Code (List). The
petition requesting the addition of
ethylene glycol phenyl ether to the List
is based on weight and 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
information in this notice of filing is not
a determination and does not constitute
Treasury Department or IRS
confirmation of the accuracy of the
information published.
(b) Petition Content.
(1) Substance name: Ethylene glycol
phenyl ether.
(2) Petitioner: The Dow Chemical
Company, an exporter of ethylene glycol
phenyl ether.
(3) Proposed classification numbers:
(i) HTSUS number: 2909.49.60.00.
(ii) Schedule B number: 2909.49.0000.
(iii) CAS number: 122–99–6.
(4) Petition filing dates:
(i) Petition filing date for purposes of
making a determination: June 13, 2024.
(ii) Petition filing date for purposes of
section 11.02 of Rev. Proc. 2022–26, as
modified by section 3 of Rev. Proc.
2023–20: July 1, 2022.
(5) Description from petition:
According to the petition, ethylene
glycol phenyl ether is an aromatic, slowevaporating glycol ether. Ethylene
glycol phenyl ether acetate is a liquid
used in a variety of applications
including industrial coatings, solvents,
emulsification, and plasticizing.
Ethylene glycol phenyl ether is made
from ethylene, benzene, and propylene.
Taxable chemicals constitute 76.00
percent by weight of the materials used
to produce this substance.
(6) Process identified in petition as
predominant method of production of
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substance: Glycol ethers are
predominantly produced by reacting an
epoxide (typically ethylene oxide or
propylene oxide) with an alcohol; this
reaction process is referred to as
alkoxylation. Ethylene glycol phenyl
ether (C8H10O2) is produced by the
alkoxylation process using phenol
(CH3OH) and ethylene oxide (C2H4O).
Ethylene oxide is made by oxidizing
ethylene (C2H4). Phenol is made via the
Hock process (sometimes called the
cumene process). The Hock process has
two stages. In stage 1, benzene (C6H6) is
alkylated with propylene (C3H6) to make
cumene (isopropyl benzene). In stage 2,
cumene (C6H5(C3H7)) is partially
oxidized to make phenol (C6H5OH) and
side product dimethyl ketone
((CH3)2CHO)).
(7) Stoichiometric material
consumption equation, based on
process identified as predominant
method of production:
C2H4 (ethylene) + 1.5 O2 (oxygen) +
C6H6 (benzene) + C3H6 (propylene)
→ C3H6O (dimethyl ketone) +
C8H10O2 (ethylene glycol phenyl
ether)
(8) Tax rate calculated by Petitioner,
based on Petitioner’s conversion factors
for taxable chemicals used in
production of substance:
(i) Tax rate: $10.42 per ton.
(ii) Conversion factors: 0.20 for
ethylene, 0.57 for benzene, and 0.30 for
propylene.
(9) Public docket number: IRS–2024–
0039.
Michael Beker,
Senior Counsel (Passthroughs and Special
Industries), IRS Office of Chief Counsel.
[FR Doc. 2024–19603 Filed 8–30–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical
Substances; Request To Modify List of
Taxable Substances; Notice of Filing
for Propylene Glycol Phenyl Ether
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of filing and request for
comments.
AGENCY:
This notice of filing
announces that a petition has been filed
requesting that propylene glycol phenyl
ether be added to the list of taxable
substances. 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.
SUMMARY:
PO 00000
Frm 00537
Fmt 4703
Sfmt 4703
Written comments and requests
for a public hearing must be received on
or before November 4, 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 (indicate public
docket number IRS–2024–0044 or
propylene glycol phenyl ether) 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:01:PR (Notice of Filing for
Propylene Glycol Phenyl Ether), 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:
DATES:
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), as modified by Rev. Proc.
2023–20 (2023–15 I.R.B. 636),
requesting that propylene glycol phenyl
ether be added to the list of taxable
substances under section 4672(a) of the
Internal Revenue Code (List). The
petition requesting the addition of
propylene glycol phenyl ether to the
List is based on weight and 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
information in this notice of filing is not
a determination and does not constitute
Treasury Department or IRS
confirmation of the accuracy of the
information published.
(b) Petition Content.
(1) Substance name: Propylene glycol
phenyl ether.
(2) Petitioner: The Dow Chemical
Company, an importer and exporter of
propylene glycol phenyl ether.
(3) Proposed classification numbers:
(i) HTSUS number: 2909.49.15.00.
U:\REGISTER\03SEN1.SGM
03SEN1
tkelley on LAP7H3WLY3PROD with NOTICES2
Federal Register / Vol. 89, No. 170 / Tuesday, September 3, 2024 / Notices
(ii) Schedule B number: 2909.49.0000.
(iii) CAS number: 770–35–4.
(4) Petition filing dates:
(i) Petition filing date for purposes of
making a determination: June 13, 2024.
(ii) Petition filing date for purposes of
section 11.02 of Rev. Proc. 2022–26, as
modified by section 3 of Rev. Proc.
2023–20: July 1, 2022.
(5) Description from petition:
According to the petition, propylene
glycol phenyl ether is a propylene oxide
and phenol based ether-alcohol solvent.
Propylene glycol phenyl ether, a liquid,
is used in a variety of applications
including coatings and cleaning.
Propylene glycol phenyl ether is made
from propylene, chlorine, sodium
hydroxide, and benzene. Taxable
chemicals constitute 91.00 percent by
weight of the materials used to produce
this substance.
(6) Process identified in petition as
predominant method of production of
substance: Glycol ethers are
predominantly produced by reacting an
epoxide (typically ethylene oxide or
propylene oxide) with an alcohol; this
reaction process is referred to as
alkoxylation. Propylene glycol phenyl
ether is made via the alkoxylation
process (also known as ring opening of
an epoxide) using phenol and propylene
oxide. Propylene oxide is made by
hydrochlorination (chlorine (Cl2),
propylene (C3H6), and sodium
hydroxide (NaOH)). Phenol is made via
the Hock process (sometimes called the
cumene process). The Hock process has
two stages. In stage 1, benzene (C6H6) is
alkylated with propylene (C3H6) to make
cumene (isopropyl benzene). In stage 2,
cumene (C6H5(C3H7)) is partially
oxidized to make phenol (C6H5OH) and
side product dimethyl ketone
((CH3)2CHO).
Additional information on the
production process:
• The propylene glycol phenyl ether
alkoxylation reaction (phenol +
propylene oxide) is base catalyzed,
using a small amount of metal
hydroxide. Once phenoxide is made, it
is regenerated following conversion to
the product in the presence of
propylene oxide. Regenerated
phenoxide in the presence of propylene
oxide will perpetually react until all
propylene oxide is consumed or the
reaction is halted through the use of
controls.
Æ Since the amount of metal
hydroxide used to produce propylene
glycol phenyl ether is very small, the
metal hydroxide has been excluded
from the stoichiometric material
consumption equation; including the
metal hydroxide would lead to a
distorted conversion factor.
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22:46 Aug 30, 2024
Jkt 262001
(7) Stoichiometric material
consumption equation, based on
process identified as predominant
method of production:
2 C3H6 (propylene) + Cl2 (chlorine) + 2
NaOH (sodium hydroxide) + C6H6
(benzene) + O2 (oxygen) → 2 NaCl
+ H2O (water) + (CH3)2CO dimethyl
ketone + C9H12O2 (propylene glycol
phenyl ether)
(8) Tax rate calculated by Petitioner,
based on Petitioner’s conversion factors
for taxable chemicals used in
production of substance:
(i) Tax rate: $13.16 per ton.
(ii) Conversion factors: 0.55 for
propylene, 0.47 for chlorine, 0.53 for
sodium hydroxide, and 0.51 for
benzene.
(9) Public docket number: IRS–2024–
0044.
Michael Beker,
Senior Counsel (Passthroughs and Special
Industries), IRS Office of Chief Counsel.
[FR Doc. 2024–19605 Filed 8–30–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
Waiver of 60-Day Rollover
Requirement
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
Federal agencies to take this
opportunity to comment on continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning waiver of 60-Day rollover
requirement.
DATES: Written comments should be
received on or before November 4, 2024
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Include OMB Control Number 1545–
2269 or Revenue Procedure 2020–46.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Sara Covington, at (202) 317–5744 or
Internal Revenue Service, Room 6526,
SUMMARY:
PO 00000
Frm 00538
Fmt 4703
Sfmt 4703
71787
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Waiver of 60-Day Rollover
Requirement.
OMB Number: 1545–2269.
Revenue Procedure: 2020–46.
Abstract: Revenue Procedure 2020–46
modifies and updates Rev. Proc. 2016–
47, 2016–37 I.R.B. 346. Section 3.02(2)
of Rev. Proc. 2016–47 provides a list of
permissible reasons for self-certification
of eligibility for a waiver of the 60 day
rollover requirement, and, in response
to requests from stakeholders, this
revenue procedure modifies that list by
adding a new reason: a distribution was
made to a state unclaimed property
fund. As under Rev. Proc. 2016–47, a
self-certification relates only to the
reasons for missing the 60-day deadline,
not to whether a distribution is
otherwise eligible to be rolled over. An
appendix contains a model letter that
may be used for self-certification.
Upon receipt of a self-certification, a
plan administrator or IRA trustee may
accept the contribution and treat it as
having satisfied the requirements for a
waiver of the 60-day requirement.
Currently, the only way for a taxpayer
to obtain a waiver of the 60 day
requirement with respect to an amount
distributed to a state unclaimed
property fund is to apply to the Internal
Revenue Service (IRS) for a favorable
ruling, which is issued by the Tax
Exempt and Government Entities
Division (TE/GE). The user fee for a
ruling is $10,000. The program outlined
in this revenue procedure permits
taxpayers to receive the benefits of a
waiver without paying a user fee.
Current Actions: There is no change to
this existing revenue procedure.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
160.
Estimated Time per Response: 3
hours.
Estimated Total Annual Burden
Hours: 480.
The following paragraph applies to all
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.
Books or records relating to a collection
of information must be retained if their
contents may become material in the
administration of any internal revenue
U:\REGISTER\03SEN1.SGM
03SEN1
]]>Agencies
[Federal Register Volume 89, Number 170 (Tuesday, September 3, 2024)]
[Notices]
[Pages 71786-71787]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-19605]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical Substances; Request To Modify List of
Taxable Substances; Notice of Filing for Propylene Glycol Phenyl Ether
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
requesting that propylene glycol phenyl ether be added to the list of
taxable substances. 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 November 4, 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
(indicate public docket number IRS-2024-0044 or propylene glycol phenyl
ether) 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:01:PR
(Notice of Filing for Propylene Glycol Phenyl Ether), 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), as modified by Rev. Proc. 2023-20 (2023-15 I.R.B.
636), requesting that propylene glycol phenyl ether be added to the
list of taxable substances under section 4672(a) of the Internal
Revenue Code (List). The petition requesting the addition of propylene
glycol phenyl ether to the List is based on weight and 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 information in this notice
of filing is not a determination and does not constitute Treasury
Department or IRS confirmation of the accuracy of the information
published.
(b) Petition Content.
(1) Substance name: Propylene glycol phenyl ether.
(2) Petitioner: The Dow Chemical Company, an importer and exporter
of propylene glycol phenyl ether.
(3) Proposed classification numbers:
(i) HTSUS number: 2909.49.15.00.
[[Page 71787]]
(ii) Schedule B number: 2909.49.0000.
(iii) CAS number: 770-35-4.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
June 13, 2024.
(ii) Petition filing date for purposes of section 11.02 of Rev.
Proc. 2022-26, as modified by section 3 of Rev. Proc. 2023-20: July 1,
2022.
(5) Description from petition: According to the petition, propylene
glycol phenyl ether is a propylene oxide and phenol based ether-alcohol
solvent. Propylene glycol phenyl ether, a liquid, is used in a variety
of applications including coatings and cleaning.
Propylene glycol phenyl ether is made from propylene, chlorine,
sodium hydroxide, and benzene. Taxable chemicals constitute 91.00
percent by weight of the materials used to produce this substance.
(6) Process identified in petition as predominant method of
production of substance: Glycol ethers are predominantly produced by
reacting an epoxide (typically ethylene oxide or propylene oxide) with
an alcohol; this reaction process is referred to as alkoxylation.
Propylene glycol phenyl ether is made via the alkoxylation process
(also known as ring opening of an epoxide) using phenol and propylene
oxide. Propylene oxide is made by hydrochlorination (chlorine
(Cl2), propylene (C3H6), and sodium
hydroxide (NaOH)). Phenol is made via the Hock process (sometimes
called the cumene process). The Hock process has two stages. In stage
1, benzene (C6H6) is alkylated with propylene
(C3H6) to make cumene (isopropyl benzene). In
stage 2, cumene
(C6H5(C3H7)) is partially
oxidized to make phenol (C6H5OH) and side product
dimethyl ketone ((CH3)2CHO).
Additional information on the production process:
The propylene glycol phenyl ether alkoxylation reaction
(phenol + propylene oxide) is base catalyzed, using a small amount of
metal hydroxide. Once phenoxide is made, it is regenerated following
conversion to the product in the presence of propylene oxide.
Regenerated phenoxide in the presence of propylene oxide will
perpetually react until all propylene oxide is consumed or the reaction
is halted through the use of controls.
[cir] Since the amount of metal hydroxide used to produce propylene
glycol phenyl ether is very small, the metal hydroxide has been
excluded from the stoichiometric material consumption equation;
including the metal hydroxide would lead to a distorted conversion
factor.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
2 C3H6 (propylene) + Cl2 (chlorine) +
2 NaOH (sodium hydroxide) + C6H6 (benzene) +
O2 (oxygen) [rarr] 2 NaCl + H2O (water) +
(CH3)2CO dimethyl ketone +
C9H12O2 (propylene glycol phenyl
ether)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $13.16 per ton.
(ii) Conversion factors: 0.55 for propylene, 0.47 for chlorine,
0.53 for sodium hydroxide, and 0.51 for benzene.
(9) Public docket number: IRS-2024-0044.
Michael Beker,
Senior Counsel (Passthroughs and Special Industries), IRS Office of
Chief Counsel.
[FR Doc. 2024-19605 Filed 8-30-24; 8:45 am]
BILLING CODE 4830-01-P
