Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Sodium Chlorite, 7247-7248 [2025-01371]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 90, Number 12 (Tuesday, January 21, 2025)]
[Notices]
[Pages 7247-7248]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-01371]


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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 Sodium Chlorite

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 sodium chlorite 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 March 24, 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-2025-0011 or

[[Page 7248]]

sodium chlorite) 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 Comments cannot be edited or withdrawn once submitted to the 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 Sodium Chlorite), 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 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 sodium chlorite be added to the list of taxable 
substances under section 4672(a) of the Internal Revenue Code (List). 
The petition requesting the addition of sodium chlorite 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: Sodium chlorite.
    This substance is also known as NaClO2.
    (2) Petitioner: Occidental Chemical Corporation, an exporter of 
sodium chlorite.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2828.90.0000.
    (ii) Schedule B number: 2828.90.0000.
    (iii) CAS number: 7758-19-2.
    (4) Petition filing dates:
    (i) Petition filing date for purposes of making a determination: 
November 25, 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: Sodium chlorite, a solid (crystals), 
is used in control of biological activity in potable and non-potable 
water applications. Additional applications include textile bleaching 
and disinfection of meat processing facilities.
    Sodium chlorite is made from sodium hydroxide and chlorine. Taxable 
chemicals constitute 75.87 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 process for manufacture of 
sodium chlorite is electrolytic production of NaClO3 
followed by hydrochlorination with wet acid with byproduct chlorine and 
hydrogen used in manufacture of acid. This substance is produced as a 
pure component, not a mixture, though it may be sold as an aqueous 
liquid.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

2 Cl2 (chlorine) + 4 NaOH (sodium hydroxide) + 3 
O2 (oxygen) [rarr] 4 NaClO2 (sodium chlorite) + 2 
H2O (water)

    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $2.35 per ton.
    (ii) Conversion factors: 0.39 for chlorine, 0.44 for sodium 
hydroxide.
    (9) Public docket number: IRS-2025-0011.

Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2025-01371 Filed 1-17-25; 8:45 am]
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