Notice2024-28071
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Isobutyl Carbinol
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 has been filed requesting that methyl isobutyl carbinol 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 94877-94878]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-28071]
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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 Methyl Isobutyl Carbinol
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 methyl isobutyl carbinol be added to the list of
taxable
[[Page 94878]]
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-2024-0057 or methyl isobutyl
carbinol) 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Comments cannot be edited or withdrawn once submitted to the Federal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 Methyl Isobutyl Carbinol), 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:
Reques 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 methyl isobutyl carbinol be added to the list of
taxable substances under section 4672(a) of the Internal Revenue Code
(List). The petition requesting the addition of methyl isobutyl
carbinol 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: Methyl isobutyl carbinol
The substance is also known as 4-methyl-2-pentanol, 4-methylpentan-
2-ol, methyl amyl alcohol, MIBC, and isobutylmethylcarbinol.
(2) Petitioner: ALTIVIA Ketones & Additives LLC, an exporter of
methyl isobutyl carbinol.
(3) Proposed classification numbers:
(i) HTSUS number: 2905.19.9090.
(ii) Schedule B number: 2905.19.9095.
(iii) CAS number: 108-11-2.
(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, methyl
isobutyl carbinol is an organic chemical compound. It is used as a lube
oil additive, as a frother in mining applications, and in fracking
fluids.
Methyl isobutyl carbinol is made from propylene. Taxable chemicals
constitute 82.36 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:
2(C<INF>3</INF>H<INF>6</INF> (propylene)) + H<INF>2</INF>O [rarr]
C<INF>6</INF>H<INF>14</INF>O (methyl isobutyl carbinol)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $7.99 per ton.
(ii) Conversion factors: 0.82 for propylene.
(9) Public docket number: IRS-2024-0057.
Michael Beker,
Senior Counsel (Passthroughs and Special Industries), IRS Office of
Chief Counsel.
[FR Doc. 2024-28071 Filed 11-27-24; 8:45 am]
BILLING CODE P
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