Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutyl Carbinol, 94878-94879 [2024-28070]

Download as PDF 94878 Federal Register / Vol. 89, No. 230 / Friday, November 29, 2024 / Notices 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. 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–2024–0057 or methyl isobutyl carbinol) 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 Comments cannot be edited or withdrawn once submitted to the Federal eRulemaking Portal.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 Methyl Isobutyl Carbinol), 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 tollfree number). SUPPLEMENTARY INFORMATION: DATES: khammond on DSK9W7S144PROD with NOTICES Reques 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 methyl 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 methyl 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. VerDate Sep<11>2014 21:22 Nov 27, 2024 Jkt 265001 (1) Substance name: Methyl isobutyl carbinol The substance is also known as 4methyl-2-pentanol, 4-methylpentan-2ol, methyl amyl alcohol, MIBC, and isobutylmethylcarbinol. (2) Petitioner: ALTIVIA Ketones & Additives LLC, an exporter of methyl isobutyl carbinol. (3) Proposed classification numbers: (i) HTSUS number: 2905.19.9090. (ii) Schedule B number: 2905.19.9095. (iii) CAS number: 108–11–2. (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, methyl isobutyl carbinol is an organic chemical compound. It is used as a lube oil additive, as a frother in mining applications, and in fracking fluids. Methyl isobutyl carbinol is made from propylene. Taxable chemicals constitute 82.36 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: 2(C3H6 (propylene)) + H2O → C6H14O (methyl 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: $7.99 per ton. (ii) Conversion factors: 0.82 for propylene. PO 00000 Frm 00178 Fmt 4703 Sfmt 4703 (9) Public docket number: IRS–2024– 0057. Michael Beker, Senior Counsel (Passthroughs and Special Industries), IRS Office of Chief Counsel. [FR Doc. 2024–28071 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 Carbinol 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 carbinol 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–2024–0055 or diisobutyl carbinol) 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 Carbinol), 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 tollfree number). SUPPLEMENTARY INFORMATION: SUMMARY: E:\FR\FM\29NON1.SGM 29NON1 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

Agencies

[Federal Register Volume 89, Number 230 (Friday, November 29, 2024)]
[Notices]
[Pages 94878-94879]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28070]


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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 Carbinol

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 carbinol 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-2024-0055 or di-isobutyl carbinol) 
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 Carbinol), 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:

[[Page 94879]]

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 
2,6-dimethyl-4-heptanol.
    (2) Petitioner: ALTIVIA Ketones & Additives, LLC, an exporter of 
di-isobutyl 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 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] 
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

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