Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nonene, 21826-21827 [2025-09131]
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21826
Federal Register / Vol. 90, No. 97 / Wednesday, May 21, 2025 / Notices
ddrumheller on DSK120RN23PROD with NOTICES1
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 ethylene propylene
diene (EPDM) rubber
((C2H4)x(C3H6)y(C9H12)z; (x=5134,
y=2250, z=98)) be added to the list of
taxable substances under section
4672(a) of the Internal Revenue Code
(List). The petition requesting the
addition of ethylene propylene diene
(EPDM) rubber ((C2H4)x(C3H6)y(C9H12)z;
(x=5134, y=2250, z=98)) 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: Ethylene
propylene diene (EPDM) rubber
((C2H4)x(C3H6)y(C9H12)z; (x=5134,
y=2250, z=98)).
(2) Petitioner: Exxon Mobil
Corporation, an exporter of ethylene
propylene diene (EPDM) rubber
((C2H4)x(C3H6)y(C9H12)z; (x=5134,
y=2250, z=98)).
(3) Proposed classification numbers:
(i) HTSUS number: 4002.70.00.
(ii) Schedule B number: 4002.70.0000.
(iii) CAS number: 25034–71–3.
(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:
Ethylene propylene diene (EPDM)
rubber ((C2H4)x(C3H6)y(C9H12)z; (x=5134,
y=2250, z=98)) is a synthetic rubber
used in automotive parts (such as hoses
and weather seals), wire and cable
insulation, and oil additives, among
others.
Ethylene propylene diene (EPDM)
rubber ((C2H4)x(C3H6)y(C9H12)z; (x=5134,
y=2250, z=98)) is made from ethylene,
propylene, butadiene, and
cyclopentadiene. Taxable chemicals
constitute 97.41 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
producing ethylene propylene diene
(EPDM) rubber ((C2H4)x(C3H6)y(C9H12)z;
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18:43 May 20, 2025
Jkt 265001
(x=5134, y=2250, z=98)) is
copolymerization of ethylene and
propylene with or without a small
amount of a non-conjugated diene.
(7) Stoichiometric material
consumption equation, based on
process identified as predominant
method of production:
5,134 C2H4 [ethylene] + 2,250 C3H6
[propylene] + 98 C4H6 [butadiene] +
98 C5H6 [cyclopentadiene] → (5,134
C2H4 + 2,250 C3H6 + 98 C9H12)
[ethylene propylene diene rubber]
(8) Tax rate calculated by Petitioner,
based on Petitioner’s conversion factors
for taxable chemicals used in
production of substance:
(i) Tax rate: $9.45 per ton.
(ii) Conversion factors: 0.57 for
ethylene, 0.38 for propylene, 0.02 for
butadiene.
(9) Public docket number: IRS–2025–
0058.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise
Tax), IRS Office of Chief Counsel.
[FR Doc. 2025–09134 Filed 5–20–25; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical
Substances; Request To Modify List of
Taxable Substances; Notice of Filing
for Nonene
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of filing and request for
comments.
AGENCY:
This notice of filing
announces that a petition has been filed
requesting that nonene 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 21, 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–2025–0055 or
nonene) 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
SUMMARY:
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Fmt 4703
Sfmt 4703
for a public hearing may be mailed to:
Internal Revenue Service, Attn:
CC:PA:01:PR (Notice of Filing for
Nonene), 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:
Jacob W. Peeples 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 nonene be added to the
list of taxable substances under section
4672(a) of the Internal Revenue Code
(List). The petition requesting the
addition of nonene 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: Nonene.
(2) Petitioner: Exxon Mobil
Corporation, an exporter of nonene.
(3) Proposed classification numbers:
(i) HTSUS number: 2901.29.50.00.
(ii) Schedule B number: 2901.29.6000.
(iii) CAS number: 68526–55–63.
(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: Nonene
is a reactive intermediates used to
manufacture products used in lube oil
additives, surfactants, agricultural
chemicals, coatings and corrosion
inhibitors.
Nonene is made from propylene and
amylene. Taxable chemicals constitute
90.5 percent by weight of the materials
used to produce this substance.
U:\21MYN1.SGM
21MYN1
Federal Register / Vol. 90, No. 97 / Wednesday, May 21, 2025 / Notices
(6) Process identified in petition as
predominant method of production of
substance: The name of the production
process that the petitioner has identified
as the predominant method of
production of the substance is
Oligomerization.
Nonene (C9H18) and tetramer (C12H24)
are olefins that are obtained by
oligomerization of feedstock that
contains propylene. Each product
actually contains several isomeric
olefins with varying degrees of
branching and different positions of the
olefinic double bond. Refinerygenerated propylene is of sufficient
quality to be used as the feedstock
material. The most common process
initiates the reaction with a supported
phosphoric acid catalyst at temperatures
ranging from 120 °C to 225 °C. Reaction
temperature and feed composition
determine the range of olefins in a given
product stream. If the feedstock is a
propylene-rich C3 stream, C9 and C12
olefins are the dominant products. Some
processes that use a mixed C3/C4 feed
generate a spectrum of products that
also includes heptene (C7) and octene
(C8). Distillation separates the mix into
the desired product fractions. Nonene
and tetramer have distillation ranges of
127 °C–149 °C and 182 °C–215 °C,
respectively. Assuming 83% and 79% of
theoretical yield for production of
nonene and tetramer, respectively, 1.21
and 1.27 units of propylene are
consumed per unit of nonene and
tetramer produced, respectively.
(7) Stoichiometric material
consumption equation, based on
process identified as predominant
method of production:
2.88 × 0.94 C3H6 [propylene] + 2.88 ×
0.06 C5H10 [amylene] → C9H18
[nonene]
ddrumheller on DSK120RN23PROD with NOTICES1
(8) Tax rate calculated by Petitioner,
based on Petitioner’s conversion factors
for taxable chemicals used in
production of substance:
(i) Tax rate: $8.77 per ton.
(ii) Conversion factors: 0.9 for
propylene.
(9) Public docket number: IRS–2025–
0055.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise
Tax), IRS Office of Chief Counsel.
[FR Doc. 2025–09131 Filed 5–20–25; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
18:43 May 20, 2025
Jkt 265001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical
Substances; Request To Modify List of
Taxable Substances; Notice of Filing
for Tri-lsoNonyl Tri-Mellitate
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of filing and request for
comments.
AGENCY:
This notice of filing
announces that a petition has been filed
requesting that tri-isononyl tri-mellitate
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 21, 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–2025–0057 or triisononyl tri-mellitate) 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 TrilsoNonyl Tri-Mellitate), 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:
Jacob W. Peeples at (202) 317–6855 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
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 tri-isononyl tri-mellitate
be added to the list of taxable
substances under section 4672(a) of the
PO 00000
Frm 00092
Fmt 4703
Sfmt 4703
21827
Internal Revenue Code (List). The
petition requesting the addition of triisononyl tri-mellitate 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: Tri-isononyl trimellitate.
(2) Petitioner: Exxon Mobil
Corporation, an exporter of tri-isononyl
tri-mellitate.
(3) Proposed classification numbers:
(i) HTSUS number: 2917.39.20.00.
(ii) Schedule B number: 2917.39.2000.
(iii) CAS number: 53894–23–8.
(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: Triisononyl tri-mellitate is a plasticizer
used in automotive interiors, as well as
wire and cable applications, that require
resistance to very high temperatures,
migration and extraction resistance over
long durations.
Tri-isononyl tri-mellitate is made
from propylene, amylene, carbon
monoxide, hydrogen, and trimellitic
anhydride. Taxable chemicals constitute
47.3 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
producing tri-isononyl tri-mellitate is
via Esterification.
This process can be readily carried
out in heated kettles with agitation and
provision for water takeoff.
Esterification catalysts (e.g., sulfuric
acid or p-toluenesulfonic acid) speed
the reaction and are neutralized,
washed, and then removed. The purity
requirements for commercial
plasticizers are very high; phthalate
esters are usually colorless and are
mostly odorless. In the case of
phthalates, the esterification is carried
out through the reaction of phthalic
anhydride and 2-ethylhexanol to
produce dioctyl phthalate (DOP).
This reaction usually requires an
excess of alcohol, which is readily
recycled. Analogous syntheses yield
aliphatic dicarboxylic acid esters,
benzoates, and trimellitates.
U:\21MYN1.SGM
21MYN1
Agencies
[Federal Register Volume 90, Number 97 (Wednesday, May 21, 2025)]
[Notices]
[Pages 21826-21827]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-09131]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical Substances; Request To Modify List of
Taxable Substances; Notice of Filing for Nonene
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of filing and request for comments.
-----------------------------------------------------------------------
SUMMARY: This notice of filing announces that a petition has been filed
requesting that nonene 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 21, 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-2025-0055 or nonene) 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
Nonene), 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: Jacob W. Peeples 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 nonene be added to the list of taxable substances
under section 4672(a) of the Internal Revenue Code (List). The petition
requesting the addition of nonene 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: Nonene.
(2) Petitioner: Exxon Mobil Corporation, an exporter of nonene.
(3) Proposed classification numbers:
(i) HTSUS number: 2901.29.50.00.
(ii) Schedule B number: 2901.29.6000.
(iii) CAS number: 68526-55-63.
(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: Nonene is a reactive intermediates
used to manufacture products used in lube oil additives, surfactants,
agricultural chemicals, coatings and corrosion inhibitors.
Nonene is made from propylene and amylene. Taxable chemicals
constitute 90.5 percent by weight of the materials used to produce this
substance.
[[Page 21827]]
(6) Process identified in petition as predominant method of
production of substance: The name of the production process that the
petitioner has identified as the predominant method of production of
the substance is Oligomerization.
Nonene (C9H18) and tetramer
(C12H24) are olefins that are obtained by
oligomerization of feedstock that contains propylene. Each product
actually contains several isomeric olefins with varying degrees of
branching and different positions of the olefinic double bond.
Refinery-generated propylene is of sufficient quality to be used as the
feedstock material. The most common process initiates the reaction with
a supported phosphoric acid catalyst at temperatures ranging from 120
[deg]C to 225 [deg]C. Reaction temperature and feed composition
determine the range of olefins in a given product stream. If the
feedstock is a propylene-rich C3 stream, C9 and C12 olefins are the
dominant products. Some processes that use a mixed C3/C4 feed generate
a spectrum of products that also includes heptene (C7) and octene (C8).
Distillation separates the mix into the desired product fractions.
Nonene and tetramer have distillation ranges of 127 [deg]C-149 [deg]C
and 182 [deg]C-215 [deg]C, respectively. Assuming 83% and 79% of
theoretical yield for production of nonene and tetramer, respectively,
1.21 and 1.27 units of propylene are consumed per unit of nonene and
tetramer produced, respectively.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
2.88 x 0.94 C3H6 [propylene] + 2.88 x 0.06
C5H10 [amylene] [rarr]
C9H18 [nonene]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $8.77 per ton.
(ii) Conversion factors: 0.9 for propylene.
(9) Public docket number: IRS-2025-0055.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-09131 Filed 5-20-25; 8:45 am]
BILLING CODE 4830-01-P