Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Potassium Carbonate, 7247 [2025-01373]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 90, Number 12 (Tuesday, January 21, 2025)]
[Notices]
[Page 7247]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-01373]


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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 Potassium Carbonate

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 potassium carbonate 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-2025-0010 or potassium carbonate) 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cannot be edited or withdrawn once submitted to the Federal eRulemaking 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 Potassium Carbonate), 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 ehe 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 potassium carbonate be added to the list of 
taxable substances under section 4672(a) of the Internal Revenue Code 
(List). The petition requesting the addition of potassium carbonate 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: Potassium carbonate.
    The substance is also known as Potcarb and 
K2CO3.
    (2) Petitioner: Occidental Chemical Corporation, an exporter of 
potassium carbonate.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2836.40.10000.
    (ii) Schedule B number: 2836.40.0000.
    (iii) CAS number: 584-08-7.
    (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: Potassium carbonate, a solid 
(powder), is used in cattle feed supplements and glass manufacture. It 
is also used as a food additive and can be a pharma-ingredient.
    Potassium carbonate is made from potassium hydroxide. Taxable 
chemicals constitute 71.83 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 
potassium carbonate is absorption of CO2 with KOH. The 
predominant process for carbonate manufacture is absorption of 
CO2 with alkaline liquid. This substance is produced as a 
pure component, not a mixture.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

CO2 (carbon dioxide) + 2 KOH (potassium hydroxide) [rarr] 
K2CO3 (potassium carbonate) + 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: $0.36 per ton.
    (ii) Conversion factors: 0.81 for potassium hydroxide.
    (9) Public docket number: IRS-2025-0010.

Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2025-01373 Filed 1-17-25; 8:45 am]
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