Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic Acid, 21824-21825 [2025-09132]

Download as PDF 21824 Federal Register / Vol. 90, No. 97 / Wednesday, May 21, 2025 / Notices Male; Secondary sanctions risk: section 1(b) of Executive Order 13224, as amended by Executive Order 13886; Passport RL 0962973 (Lebanon) expires 08 Feb 2012; alt. Passport RL 3203273 expires 20 May 2020; VisaNumberID 87810564 (United States); alt. VisaNumberID F0962973 (individual) [SDGT] [HIFPAA]. Entity 1. VATECH SARL (a.k.a. VATECH LEBANON; a.k.a. VATECH VIDEO AND PRO AUDIO; a.k.a. ‘‘VATECH’’), P.O. Box 14–5728, Jishi Building, Salim Slam Street, Mazraa, Beirut, Lebanon; P.O. Box 14–5728, Borj al Salam Building, Salim Slam Street, Beirut, Lebanon; Jaafar Building, Mazraa Street, Beirut, Lebanon; Jaafar Building, Moseitbi Street, Beirut, Lebanon; Jaafar Building, Salim Slam Street, Mazraa, Beirut, Lebanon; Jishi Building, Mazraa Street, Beirut, Lebanon; website www.vatech.com.lb; Additional Sanctions Information—Subject to Secondary Sanctions Pursuant to the Hizballah Financial Sanctions Regulations; Secondary sanctions risk: section 1(b) of Executive Order 13224, as amended by Executive Order 13886 [SDGT] (Linked To: SERHAN, Fadi Hussein). Lisa M. Palluconi, Acting Director, Office of Foreign Assets Control. [FR Doc. 2025–09055 Filed 5–20–25; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Internal Revenue Service Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tridecyl Alcohol 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 tridecyl 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 21, 2025. ADDRESSES: Commenters are encouraged to submit public comments or requests for a public hearing relating to this petition electronically via the Federal ddrumheller on DSK120RN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 18:43 May 20, 2025 Jkt 265001 eRulemaking Portal at https:// www.regulations.gov (indicate public docket number IRS–2025–0056 or tridecyl 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 Tridecyl 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: 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 tridecyl 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 tridecyl 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: Tridecyl alcohol. (2) Petitioner: Exxon Mobil Corporation, an exporter of tridecyl alcohol. (3) Proposed classification numbers: (i) HTSUS number: 3823.70.60.00. (ii) Schedule B number: 3823.70.6000. (iii) CAS number: 68526–86–3. (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. PO 00000 Frm 00089 Fmt 4703 Sfmt 4703 (5) Description from petition: Tridecyl alcohol is a branched alcohol used in applications such as surfactant. Tridecyl alcohol is made from propylene, amylene, carbon monoxide, and hydrogen. Taxable chemicals constitute 75.9 percent by weight of the materials used to produce this substance. (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 Oxonation. Tridecyl alcohol is derived from the oxo reaction with branched olefins. Refinery-connected polygas units generate many of these olefins as purified cuts or fractions. Most commercial plants for hydroformylation of higher olefins use only cobalt hydrocarbonyl or modified cobalt-phosphine catalysts. Separation of Rh catalysts from higher aldehydes or alcohols is more difficult and expensive. In most cases for the plasticizer and detergent alcohol ranges (C6-C15), producers hydrogenate the aldehydes, which have no commercial significance, to alcohols. (7) Stoichiometric material consumption equation, based on process identified as predominant method of production: 3.85 × 0.94 C3H6 [propylene] + 3.85 × 0.06 C5H10 [amylene] + CO [carbon monoxide] + 2 H2 [hydrogen] → C13H28O [tridecyl alcohol] (8) Tax rate calculated by Petitioner, based on Petitioner’s conversion factors for taxable chemicals used in production of substance: (i) Tax rate: $7.40 per ton. (ii) Conversion factors: 0.76 for propylene. (9) Public docket number: IRS–2025– 0056. Michael Beker, Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel. [FR Doc. 2025–09135 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 Neo Decanoic Acid Internal Revenue Service (IRS), Treasury. AGENCY: U:\21MYN1.SGM 21MYN1 Federal Register / Vol. 90, No. 97 / Wednesday, May 21, 2025 / Notices Notice of filing and request for comments. ACTION: This notice of filing announces that a petition has been filed requesting that neo decanoic acid 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–2025–0054 or neo decanoic acid) 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 Neo Decanoic Acid), 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: 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 neo decanoic acid be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (List). The petition requesting the addition of neo decanoic acid 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 VerDate Sep<11>2014 18:43 May 20, 2025 Jkt 265001 IRS confirmation of the accuracy of the information published. (b) Petition Content. (1) Substance name: Neo decanoic acid. (2) Petitioner: Exxon Mobil Corporation, an exporter of neo decanoic acid. (3) Proposed classification numbers: (i) HTSUS number: 2915.90.18.00. (ii) Schedule B number: 2915.90.0000. (iii) CAS number: 26896–20–8. (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: Neo decanoic acid is a sterically hindered acid used as a building block for coating derivatives. Neo decanoic acid is made from propylene, amylene, carbon monoxide, and water. Taxable chemicals constitute 66.2 percent by weight of the materials used to produce this substance. (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 Koch synthesis. (7) Stoichiometric material consumption equation, based on process identified as predominant method of production: 21825 DEPARTMENT OF THE TREASURY Internal Revenue Service Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98) Internal Revenue Service (IRS), Treasury. AGENCY: Notice of filing and request for comments. ACTION: This notice of filing announces that a petition has been filed 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. 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. SUMMARY: Written comments and requests for a public hearing must be received on or before July 21, 2025. DATES: Michael Beker, Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel. 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–2025–0058 or ethylene propylene diene (EPDM) rubber ((C2H4)x(C3H6)y(C9H12)z; (x=5134, y=2250, z=98))) 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 Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98)), 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. [FR Doc. 2025–09132 Filed 5–20–25; 8:45 am] FOR FURTHER INFORMATION CONTACT: BILLING CODE 4830–01–P Jacob W. Peeples at (202) 317–6855 (not a toll-free number). 2.88 × 0.94 C3H6 [propylene] + 2.88 × 0.06 C5H10 [amylene] + CO [carbon monoxide] + H2O [water] → C10H20O2 [neo decanoic acid] (8) Tax rate calculated by Petitioner, based on Petitioner’s conversion factors for taxable chemicals used in production of substance: (i) Tax rate: $6.43 per ton. (ii) Conversion factors: 0.66 for propylene. (9) Public docket number: IRS–2025– 0054. PO 00000 ADDRESSES: SUPPLEMENTARY INFORMATION: Frm 00090 Fmt 4703 Sfmt 4703 U:\21MYN1.SGM 21MYN1

Agencies

[Federal Register Volume 90, Number 97 (Wednesday, May 21, 2025)]
[Notices]
[Pages 21824-21825]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-09132]


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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 Neo Decanoic Acid

AGENCY: Internal Revenue Service (IRS), Treasury.

[[Page 21825]]


ACTION: Notice of filing and request for comments.

-----------------------------------------------------------------------

SUMMARY: This notice of filing announces that a petition has been filed 
requesting that neo decanoic acid 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-2025-0054 or neo decanoic acid) 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 Neo Decanoic Acid), 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 neo decanoic acid be added to the list of taxable 
substances under section 4672(a) of the Internal Revenue Code (List). 
The petition requesting the addition of neo decanoic acid 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: Neo decanoic acid.
    (2) Petitioner: Exxon Mobil Corporation, an exporter of neo 
decanoic acid.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2915.90.18.00.
    (ii) Schedule B number: 2915.90.0000.
    (iii) CAS number: 26896-20-8.
    (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: Neo decanoic acid is a sterically 
hindered acid used as a building block for coating derivatives.
    Neo decanoic acid is made from propylene, amylene, carbon monoxide, 
and water. Taxable chemicals constitute 66.2 percent by weight of the 
materials used to produce this substance.
    (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 Koch synthesis.
    (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] + CO [carbon monoxide] + 
H2O [water] [rarr] C10H20O2 
[neo decanoic acid]

    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $6.43 per ton.
    (ii) Conversion factors: 0.66 for propylene.
    (9) Public docket number: IRS-2025-0054.

Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2025-09132 Filed 5-20-25; 8:45 am]
BILLING CODE 4830-01-P

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