Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for IsoDecyl Benzoate, 21130-21131 [2025-08710]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 90, Number 94 (Friday, May 16, 2025)]
[Notices]
[Pages 21130-21131]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-08710]


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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 IsoDecyl Benzoate

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 isodecyl benzoate 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 docket number IRS-2025-0051 or IsoDecyl Benzoate) 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cannot be edited or withdrawn once submitted to the Federal eRulemaking 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 IsoDecyl Benzoate), 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 isodecyl benzoate be added to the list of taxable 
substances under section 4672(a) of the Internal Revenue Code (List). 
The petition requesting the addition of isodecyl benzoate 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: IsoDecyl Benzoate.
    (2) Petitioner: Exxon Mobil Corporation, an exporter of isodecyl 
benzoate.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2916.31.50.00.
    (ii) Schedule B number: 2916.31.0002.
    (iii) CAS number: 131298-44-7.
    (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: lsodecyl benzoate is phthalate-free 
plasticizer on benzoate basis used in soft PVC processing.
    Isodecyl benzoate is produced using propylene and toluene. Taxable 
chemicals constitute 69.10 percent by weight of the materials used to 
produce this substance.
    (6) Process identified in petition as predominant method of 
production of substance: Isodecyl benzoate is produced via 
esterification. The isodecyl benzoate ester is made by reacting primary 
isodecyl (C10) alcohol with Benzoic Acid. The ester is produced by 
esterification of 1 mole of isodecyl C10 alcohol and 1 mole of Benzoic 
Acid in the presence of a catalyst.
    By using excess alcohol (up to 30% molar excess of C10 alcohol) and 
removing the water, the equilibrium is shifted towards the formation of 
the ester. The reactants are charged into a reactor and heated up. The 
reaction rate is accelerated by using, for example, tetra-n-butyl 
titanate introduced at high temperature (140 [deg]C-250 [deg]C), while 
removing the water formed.
    Excess alcohol is distilled from the ester by vacuum prior to 
neutralization and recycled into subsequent batches. The final ester is 
purified by neutralizing with a base such as an aqueous solution of 
sodium carbonate. The remaining excess water is distilled off and the 
ester is then filtered using filter agents. The degree of purity of the 
ester is min 99.0 wt%.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

2.71 C3H6 [propylene] + 0.17 
C5H10 [amylene] + CO [carbon monoxide] + 2 
H2 [hydrogen] + C6H5CH3 
[toluene] + 1.5 O2 [oxygen] [rarr] 
C17H26O2 [isodecyl benzoate] + 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: $7.60 per ton.
    (ii) Conversion factors: 0.43 for propylene, 0.35 for toluene.

[[Page 21131]]

    (9) Public docket number: IRS-2025-0051.

Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2025-08710 Filed 5-15-25; 8:45 am]
BILLING CODE 4830-01-P