Notice2024-19604
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methoxytriglycol
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 3, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that methoxytriglycol 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.
Full Text
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<title>Federal Register, Volume 89 Issue 170 (Tuesday, September 3, 2024)</title>
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[Federal Register Volume 89, Number 170 (Tuesday, September 3, 2024)]
[Notices]
[Page 71789]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-19604]
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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 Methoxytriglycol
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 methoxytriglycol 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 November 4, 2024.
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 <a href="http://www.regulations.gov">http://www.regulations.gov</a>
(indicate public docket number IRS-2024-0040 or methoxytriglycol) 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cannot be edited or withdrawn once submitted to the Federal eRulemaking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 Methoxytriglycol), 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 <a href="http://www.regulations.gov">www.regulations.gov</a>, 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: Camille Edwards Bennehoff 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 methoxytriglycol be added to the list of taxable
substances under section 4672(a) of the Internal Revenue Code (List).
The petition requesting the addition of methoxytriglycol 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: Methoxytriglycol
(2) Petitioner: The Dow Chemical Company, an exporter of
methoxytriglycol.
(3) Proposed classification numbers:
(i) HTSUS number: 2909.49.6000
(ii) Schedule B number: 2922.17.0000
(iii) CAS number: 112-35-6
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
June 13, 2024
(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: According to the petition,
methoxytriglycol, a liquid, is a low-volatility, high solvency glycol
ether with excellent coupling properties.
Methoxytriglycol is made from ethylene and methane. Taxable
chemicals constitute 60.00 percent by weight of the materials used to
produce this substance.
(6) Process identified in petition as predominant method of
production of substance: Glycol ethers are predominantly produced by
reacting an epoxide (typically ethylene oxide or propylene oxide) with
an alcohol; this reaction process is referred to as alkoxylation.
Methoxytriglycol (C<INF>7</INF>H<INF>16</INF>O<INF>4</INF>) is produced
by the alkoxylation process using methanol (CH<INF>3</INF>OH) and 3
equivalents of ethylene oxide (C<INF>2</INF>H<INF>4</INF>O). Methanol
is made from syngas (carbon monoxide and dihydrogen). Carbon monoxide
(CO) and dihydrogen (H<INF>2</INF>) are made by steam-methane reforming
(CH<INF>4</INF> and H<INF>2</INF>O). Ethylene oxide (EO) is made from
oxidizing ethylene (C<INF>2</INF>H<INF>4</INF>).
Additional information on the production process:
<bullet> The methoxytriglycol reaction (methanol + EO) is base
catalyzed, using a small amount of metal hydroxide to produce
methoxide.
[cir] Since the amount of metal hydroxide used to produce propylene
glycol methyl ether is very small, the metal hydroxide has been
excluded from the stoichiometric material consumption equation;
including the metal hydroxide would lead to a distorted conversion
factor.
<bullet> Once methoxide is made, it is regenerated following
conversion to the product in the presence of EO as follows:
[cir] Methoxide + 3 EO [rarr] methoxytriglycol- alkoxide
[cir] Methoxytriglycol-alkoxide + methanol [rarr] methoxytriglycol +
methoxide (goes back to participate in the reaction above).
<bullet> Regenerated methoxide in the presence of EO will
perpetually react until all EO is consumed or the reaction is halted
through the use of controls.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
3 C<INF>2</INF>H<INF>4</INF> (ethylene) + 1.5 O<INF>2</INF> (oxygen) +
CH<INF>4</INF> (methane) + H<INF>2</INF>O (water) [rarr] H<INF>2</INF>
(hydrogen) + C<INF>7</INF>H<INF>16</INF>O<INF>4</INF>
(methoxytriglycol)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $5.66 per ton.
(ii) Conversion factors: 0.51 for ethylene, 0.10 for methane.
(9) Public docket number: IRS-2024-0040.
Michael Beker,
Senior Counsel (Passthroughs and Special Industries), IRS Office of
Chief Counsel.
[FR Doc. 2024-19604 Filed 8-30-24; 8:45 am]
BILLING CODE 4830-01-P
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