Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Isobutyl Carbinol, 94877-94878 [2024-28071]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 89, Number 230 (Friday, November 29, 2024)]
[Notices]
[Pages 94877-94878]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28071]


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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 Methyl Isobutyl Carbinol

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of filing and request for comments.

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SUMMARY: This notice of filing announces that a petition has been filed 
requesting that methyl isobutyl carbinol be added to the list of 
taxable

[[Page 94878]]

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-2024-0057 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Comments cannot be edited or withdrawn once submitted to the Federal 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 toll-free number).

SUPPLEMENTARY INFORMATION:

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.
    (1) Substance name: Methyl isobutyl carbinol
    The substance is also known as 4-methyl-2-pentanol, 4-methylpentan-
2-ol, 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 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:

2(C3H6 (propylene)) + H2O [rarr] 
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.
    (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]
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