Notice2025-01371
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Sodium Chlorite
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
January 21, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that sodium chlorite 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 90 Issue 12 (Tuesday, January 21, 2025)</title>
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[Federal Register Volume 90, Number 12 (Tuesday, January 21, 2025)]
[Notices]
[Pages 7247-7248]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-01371]
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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 Sodium Chlorite
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 sodium chlorite 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 March 24, 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-2025-0011 or
[[Page 7248]]
sodium chlorite) 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 Comments cannot be edited or withdrawn once submitted to the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 Sodium Chlorite), 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 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 sodium chlorite be added to the list of taxable
substances under section 4672(a) of the Internal Revenue Code (List).
The petition requesting the addition of sodium chlorite 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: Sodium chlorite.
This substance is also known as NaClO<INF>2</INF>.
(2) Petitioner: Occidental Chemical Corporation, an exporter of
sodium chlorite.
(3) Proposed classification numbers:
(i) HTSUS number: 2828.90.0000.
(ii) Schedule B number: 2828.90.0000.
(iii) CAS number: 7758-19-2.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
November 25, 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: Sodium chlorite, a solid (crystals),
is used in control of biological activity in potable and non-potable
water applications. Additional applications include textile bleaching
and disinfection of meat processing facilities.
Sodium chlorite is made from sodium hydroxide and chlorine. Taxable
chemicals constitute 75.87 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 process for manufacture of
sodium chlorite is electrolytic production of NaClO<INF>3</INF>
followed by hydrochlorination with wet acid with byproduct chlorine and
hydrogen used in manufacture of acid. This substance is produced as a
pure component, not a mixture, though it may be sold as an aqueous
liquid.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
2 Cl<INF>2</INF> (chlorine) + 4 NaOH (sodium hydroxide) + 3
O<INF>2</INF> (oxygen) [rarr] 4 NaClO<INF>2</INF> (sodium chlorite) + 2
H<INF>2</INF>O (water)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $2.35 per ton.
(ii) Conversion factors: 0.39 for chlorine, 0.44 for sodium
hydroxide.
(9) Public docket number: IRS-2025-0011.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-01371 Filed 1-17-25; 8:45 am]
BILLING CODE P
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