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), 21825-21826 [2025-09134]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 90, Number 97 (Wednesday, May 21, 2025)]
[Notices]
[Pages 21825-21826]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-09134]


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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 Ethylene Propylene Diene 
(EPDM) Rubber (x=5134, y=2250, z=98)

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 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.

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-2025-0058 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cannot be edited or withdrawn once submitted to the Federal eRulemaking 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.

FOR FURTHER INFORMATION CONTACT: Jacob W. Peeples at (202) 317-6855 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

[[Page 21826]]

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; (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] [rarr] 
(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