Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isooctyl Alcohol, 21126-21127 [2025-08707]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 90, Number 94 (Friday, May 16, 2025)]
[Notices]
[Pages 21126-21127]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-08707]


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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 Isooctyl Alcohol

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 isooctyl alcohol 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 July 15, 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

[[Page 21127]]

docket number IRS-2025-0052 or Isooctyl Alcohol) 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or withdrawn once submitted to the Federal eRulemaking Portal.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 
Isooctyl Alcohol), 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 https://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 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 isooctyl alcohol be added to the list of taxable 
substances under section 4672(a) of the Internal Revenue Code (List). 
The petition requesting the addition of isooctyl alcohol 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: Isooctyl alcohol.
    (2) Petitioner: Exxon Mobil Corporation, an exporter of isooctyl 
alcohol.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2905.16.00.50.
    (ii) Schedule B number: 2905.16.0050.
    (iii) CAS number: 68526-83-0.
    (4) Petition filing dates:
    (i) Petition filing date for purposes of making a determination: 
May 1, 2025.
    (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: Isooctyl alcohol is a branched 
alcohol used in applications such as surfactant.
    Isooctyl alcohol is produced using propylene. Taxable chemicals 
constitute 68.10 percent by weight of the materials used to produce 
this substance.
    (6) Process identified in petition as predominant method of 
production of substance: Isooctyl alcohol is produced in an oxonation 
reaction. Plasticizer alcohols, including isooctyl alcohol, are derived 
from the oxo reaction with branched olefins. Refinery-connected polygas 
units generate many of these olefins as purified cuts or fractions. For 
example, isooctyl alcohol is produced from heptene, which is an 
isomeric mixture of C7 olefins that are derived from the reaction of 
propylene and butylenes. The extent of branching in heptane depends on 
the reaction conditions and feedstock ratio at the polygas units. Since 
these conditions are variable, the specifications of the alcohol 
product may vary among producers.
    The hydrogen used for these reactions are not produced from steam-
methane reforming. The source of H2 is from POx reactor, 
which feeds liquids, not methane. The POx process is an industrial 
process that converts hydrocarbons feeds into syngas (a combination of 
H2 and CO gas). The hydrocarbon feed is in the liquid state. 
The unit feeds a variety of liquid hydrocarbons such as paraffins, 
olefins, and aromatics in the C5-C20 range, obtained from the refinery 
pipestills and other chemicals units.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

2.24 x 0.94 C3H6 [propylene] + 2.24 x 0.06 
C5H10 [amylene] + CO [carbon monoxide] + 2 
H2 [hydrogen] [rarr] C8H18O [isooctyl 
alcohol]

    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $6.62 per ton.
    (ii) Conversion factors: 0.68 for propylene.
    (9) Public docket number: IRS-2025-0052.

Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2025-08707 Filed 5-15-25; 8:45 am]
BILLING CODE 4830-01-P