Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tridecyl Alcohol, 21824 [2025-09135]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 90, Number 97 (Wednesday, May 21, 2025)]
[Notices]
[Page 21824]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-09135]


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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 Tridecyl 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 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 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cannot be edited or withdrawn once submitted to the Federal eRulemaking 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.
    (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 x 0.94 C3H6 [propylene] + 3.85 x 0.06 
C5H10 [amylene] + CO [carbon monoxide] + 2 
H2 [hydrogen] [rarr] 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