Notice2024-28069
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutyl Ketone
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
November 29, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition was filed requesting that di-isobutyl ketone 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 230 (Friday, November 29, 2024)</title>
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[Federal Register Volume 89, Number 230 (Friday, November 29, 2024)]
[Notices]
[Pages 94879-94880]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-28069]
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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 Di-isobutyl Ketone
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 was filed
requesting that di-isobutyl ketone 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 January 28, 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 <a href="https://www.regulations.gov">https://www.regulations.gov</a>
(indicate public docket number IRS-2024-0056 or di-isobutyl ketone) 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cannot be edited or withdrawn once submitted to the Federal eRulemaking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 Di-isobutyl Ketone), 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: Andrew J. Clark or 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 di-isobutyl ketone be added to the list of
taxable substances under section 4672(a) of the Internal Revenue Code
(List). The petition requesting the addition of di-isobutyl ketone 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: Di-isobutyl ketone.
The substance is also known as 2,6-dimethyl-4-heptanone, 2,6-
dimethylheptan-4-one, DIBK, and isovalerone.
(2) Petitioner: ALTIVIA Ketones & Additives, LLC, an exporter of
di-isobutyl ketone.
(3) Proposed classification numbers:
(i) HTSUS number: 2914.19.0000.
(ii) Schedule B number: 2914.19.0000.
(iii) CAS number: 108-83-8.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
September 23, 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: January
1, 2024
(5) Description from petition: According to the petition, di-
isobutyl ketone is an organic compound. It is used in solvents; paints
and coatings; automobile refinishing; and pharmaceuticals.
Di-isobutyl ketone is made from propylene. Taxable chemicals
constitute
[[Page 94880]]
87.51 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 production is aldol
condensation of acetone. Aldol condensation is a two-step process in
which an aldol reaction forms an aldol product and a dehydration
reaction removes water to form the final product. The process uses
acetone in condensation, dehydration, and hydrogenation steps. Acetone
is passed over a strong base catalyst to form diacetone alcohol, then
dehydrated to mesityl oxide, and subsequently hydrogenated to methyl
isobutyl ketone. Generally, the process forms co-produced methyl
isobutyl ketone, methyl isobutyl carbinol, di-isobutyl ketone and, to a
lesser extent, di-isobutyl carbinol.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
3(C<INF>3</INF>H<INF>6</INF> (propylene)) + H<INF>2</INF>O [rarr]
C<INF>9</INF>H<INF>18</INF>O (di-isobutyl ketone) + H<INF>2</INF>
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $8.67 per ton.
(ii) Conversion factors: 0.89 for propylene.
(9) Public docket number: IRS-2024-0056.
Michael Beker,
Senior Counsel (Passthroughs and Special Industries), IRS Office of
Chief Counsel.
[FR Doc. 2024-28069 Filed 11-27-24; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on November 29, 2024.
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