Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutyl Ketone, 94879-94880 [2024-28069]

Download as PDF Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices khammond on DSK9W7S144PROD with NOTICES 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 di-isobutyl carbinol be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (List). The petition requesting the addition of di-isobutyl carbinol 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: Di-isobutyl carbinol. The substance is also known as DIBC, 2,6-dimethylheptan-4-ol, or 2,6dimethyl-4-heptanol. (2) Petitioner: ALTIVIA Ketones & Additives, LLC, an exporter of diisobutyl carbinol. (3) Proposed classification numbers: (i) HTSUS number: 2905.19.9090 (ii) Schedule B number: 2905.19.9095 (iii) CAS number: 108–82–7 (4) Petition filing dates: (i) Petition filing date for purposes of making a determination: September 23, 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: January 1, 2024. (5) Description from petition: According to the petition, di-isobutyl carbinol is a nine carbon branched alcohol. It is used in high purity hydrogen peroxide and electronics cleaning. Di-isobutyl carbinol is made from propylene. Taxable chemicals constitute 87.51 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 is aldol condensation of acetone. Aldol condensation is a twostep process in which an aldol reaction forms an aldol product and a dehydration reaction removes water to form the final product. The process uses acetone in condensation, dehydration, and hydrogenation steps. Acetone is passed over a strong base catalyst to form diacetone alcohol, then dehydrated to mesityl oxide, and subsequently hydrogenated to methyl isobutyl ketone. Generally, the process forms co- VerDate Sep<11>2014 21:22 Nov 27, 2024 Jkt 265001 produced methyl isobutyl ketone, methyl isobutyl carbinol, di-isobutyl ketone and, to a lesser extent, diisobutyl carbinol. (7) Stoichiometric material consumption equation, based on process identified as predominant method of production: 3(C3H6 (propylene)) + H2O → C9H20O (di-isobutyl carbinol) (8) Tax rate calculated by Petitioner, based on Petitioner’s conversion factors for taxable chemicals used in production of substance: (i) Tax rate: $8.57 per ton. (ii) Conversion factors: 0.88 for propylene. (9) Public docket number: IRS–2024– 0055. Michael Beker, Senior Counsel (Passthroughs and Special Industries), IRS Office of Chief Counsel. [FR Doc. 2024–28070 Filed 11–27–24; 8:45 am] BILLING CODE P DEPARTMENT OF THE TREASURY Internal Revenue Service Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutyl Ketone Internal Revenue Service (IRS), Treasury. ACTION: Notice of filing and request for comments. AGENCY: This notice of filing announces that a petition was filed requesting that di-isobutyl ketone 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 January 28, 2025. 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–2024–0056 or diisobutyl ketone) 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 Diisobutyl Ketone), Room 5203, P.O. Box SUMMARY: PO 00000 Frm 00179 Fmt 4703 Sfmt 4703 94879 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: Andrew J. Clark or Camille Edwards Bennehoff at (202) 317–6855 (not a tollfree 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 di-isobutyl ketone be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (List). The petition requesting the addition of di-isobutyl ketone 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: Di-isobutyl ketone. The substance is also known as 2,6dimethyl-4-heptanone, 2,6dimethylheptan-4-one, DIBK, and isovalerone. (2) Petitioner: ALTIVIA Ketones & Additives, LLC, an exporter of diisobutyl ketone. (3) Proposed classification numbers: (i) HTSUS number: 2914.19.0000. (ii) Schedule B number: 2914.19.0000. (iii) CAS number: 108–83–8. (4) Petition filing dates: (i) Petition filing date for purposes of making a determination: September 23, 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: January 1, 2024 (5) Description from petition: According to the petition, di-isobutyl ketone is an organic compound. It is used in solvents; paints and coatings; automobile refinishing; and pharmaceuticals. Di-isobutyl ketone is made from propylene. Taxable chemicals constitute E:\FR\FM\29NON1.SGM 29NON1 94880 Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 87.51 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 is aldol condensation of acetone. Aldol condensation is a twostep process in which an aldol reaction forms an aldol product and a dehydration reaction removes water to form the final product. The process uses acetone in condensation, dehydration, and hydrogenation steps. Acetone is passed over a strong base catalyst to form diacetone alcohol, then dehydrated to mesityl oxide, and subsequently hydrogenated to methyl isobutyl ketone. Generally, the process forms coproduced methyl isobutyl ketone, methyl isobutyl carbinol, di-isobutyl ketone and, to a lesser extent, diisobutyl carbinol. (7) Stoichiometric material consumption equation, based on process identified as predominant method of production: 3(C3H6 (propylene)) + H2O → C9H18O (di-isobutyl ketone) + H2 (8) Tax rate calculated by Petitioner, based on Petitioner’s conversion factors for taxable chemicals used in production of substance: (i) Tax rate: $8.67 per ton. (ii) Conversion factors: 0.89 for propylene. (9) Public docket number: IRS–2024– 0056. Michael Beker, Senior Counsel (Passthroughs and Special Industries), IRS Office of Chief Counsel. [FR Doc. 2024–28069 Filed 11–27–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Proposed Collection; Comment Request; Bureau of Engraving and Printing Background Information Request Form U.S. Department of the Treasury, Bureau of Engraving and Printing. ACTION: Notice. AGENCY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to comment on the proposed information collections listed below, in accordance with the Paperwork Reduction Act of 1995. DATES: Written comments must be received on or before January 28, 2025. ADDRESSES: Send comments regarding the burden estimate, or any other aspect khammond on DSK9W7S144PROD with NOTICES SUMMARY: VerDate Sep<11>2014 21:22 Nov 27, 2024 Jkt 265001 of the information collection, including suggestions for reducing the burden, to Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington, DC 20220, or email at PRA@treasury.gov. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Valerie Alstadt by emailing the Banknote Equipment Manufacturer and Currency Reader Manufacturers Support office at BEM_ and_CRM_Customer_Support@bep.gov, calling (202) 435–8050, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: Title: Bureau of Engraving and Printing Background Investigation Request Form. OMB Control Number: 1525–0011. Type of Review: Extension without change. Description: The Background Information Request Form for is completed by applicant companies per BEP Circular 82–00.13 to establish the eligibility of each company and key personnel to gain access to test decks of new designs and production samples of Federal Reserve Notes so they can update their products to denominate and/or authenticate genuine currency. The applicant companies are Banknote Equipment Manufacturers (BEMs) and Currency Reader Manufacturers (CRMs). Banknote Equipment Manufacturers (BEMs) are companies that produce any type of equipment that handles banknotes for commercial purposes involving accept/reject decisions for FRNs. Currency Reader Manufacturers (CRMs) are companies that produce a commercially available device or application designed for the purpose of denominating US currency by an individual. Form: BEP Background Investigation Request Form. Affected Public: Banknote Equipment Manufacturers and Currency Reader Manufacturers and their employees. Estimated Number of Respondents: 150. Frequency of Response: On occasion. Estimated Total Number of Annual Responses: 50. Estimated Time per Response: 45 minutes. Estimated Total Annual Burden Hours: 38. Request for Comments: Comments submitted in response to this notice will be summarized and included in the request for Office of Management and Budget approval. All comments will become a matter of public record. Comments are invited on: (a) whether PO 00000 Frm 00180 Fmt 4703 Sfmt 4703 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 technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services required to provide information. Authority: 44 U.S.C. 3501 et seq. Katherine A Allen, BEP PRA Clearance Officer. [FR Doc. 2024–27985 Filed 11–27–24; 8:45 am] BILLING CODE 4840–01–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Internal Revenue Service (IRS) Information Collection Requests Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before December 30, 2024 to be assured of consideration. ADDRESSES: Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/ PRAMain. Find this particular information collection by selecting ‘‘Currently under 30-day Review—Open for Public Comments’’ or by using the search function. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Melody Braswell by emailing PRA@treasury.gov, calling (202) 622–1035, or viewing the entire information collection request at www.reginfo.gov. SUMMARY: SUPPLEMENTARY INFORMATION: E:\FR\FM\29NON1.SGM 29NON1

Agencies

[Federal Register Volume 89, Number 230 (Friday, November 29, 2024)]
[Notices]
[Pages 94879-94880]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28069]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Superfund Tax on Chemical Substances; Request To Modify List of 
Taxable Substances; Notice of Filing for Di-isobutyl Ketone

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of filing and request for comments.

-----------------------------------------------------------------------

SUMMARY: This notice of filing announces that a petition was filed 
requesting that di-isobutyl ketone 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 January 28, 2025.

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-2024-0056 or di-isobutyl ketone) 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 Di-isobutyl Ketone), 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: Andrew J. Clark or 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 di-isobutyl ketone be added to the list of 
taxable substances under section 4672(a) of the Internal Revenue Code 
(List). The petition requesting the addition of di-isobutyl ketone 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: Di-isobutyl ketone.
    The substance is also known as 2,6-dimethyl-4-heptanone, 2,6-
dimethylheptan-4-one, DIBK, and isovalerone.
    (2) Petitioner: ALTIVIA Ketones & Additives, LLC, an exporter of 
di-isobutyl ketone.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2914.19.0000.
    (ii) Schedule B number: 2914.19.0000.
    (iii) CAS number: 108-83-8.
    (4) Petition filing dates:
    (i) Petition filing date for purposes of making a determination: 
September 23, 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: January 
1, 2024
    (5) Description from petition: According to the petition, di-
isobutyl ketone is an organic compound. It is used in solvents; paints 
and coatings; automobile refinishing; and pharmaceuticals.
    Di-isobutyl ketone is made from propylene. Taxable chemicals 
constitute

[[Page 94880]]

87.51 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 is aldol 
condensation of acetone. Aldol condensation is a two-step process in 
which an aldol reaction forms an aldol product and a dehydration 
reaction removes water to form the final product. The process uses 
acetone in condensation, dehydration, and hydrogenation steps. Acetone 
is passed over a strong base catalyst to form diacetone alcohol, then 
dehydrated to mesityl oxide, and subsequently hydrogenated to methyl 
isobutyl ketone. Generally, the process forms co-produced methyl 
isobutyl ketone, methyl isobutyl carbinol, di-isobutyl ketone and, to a 
lesser extent, di-isobutyl carbinol.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

3(C3H6 (propylene)) + H2O [rarr] 
C9H18O (di-isobutyl ketone) + H2

    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $8.67 per ton.
    (ii) Conversion factors: 0.89 for propylene.
    (9) Public docket number: IRS-2024-0056.

Michael Beker,
Senior Counsel (Passthroughs and Special Industries), IRS Office of 
Chief Counsel.
[FR Doc. 2024-28069 Filed 11-27-24; 8:45 am]
BILLING CODE 4830-01-P

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