Notice2025-05634
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Polyisobutylene
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
April 2, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that polyisobutylene 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 62 (Wednesday, April 2, 2025)</title>
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[Federal Register Volume 90, Number 62 (Wednesday, April 2, 2025)]
[Notices]
[Pages 14521-14522]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05634]
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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 Polyisobutylene
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 polyisobutylene 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 June 2, 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="http://www.regulations.gov">http://www.regulations.gov</a>
(indicate public docket number IRS-2025-0032 or polyisobutylene) by
following the online instructions for submitting
[[Page 14522]]
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 Comments cannot be edited or withdrawn once submitted to the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 Polyisobutylene), 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 or Mckenzie
Mixon 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 polyisobutylene be added to the list of taxable
substances under section 4672(a) of the Internal Revenue Code (List).
The petition requesting the addition of polyisobutylene 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: Polyisobutylene.
(2) Petitioner: TPC Group, Inc., an exporter of polyisobutylene.
(3) Proposed classification numbers:
(i) HTSUS numbers: 3902.20.10.00 and 3902.20.50.00.
(ii) Schedule B numbers: 3902.20.1000 and 3902.20.5000.
(iii) CAS number: 9003-27-4.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
February 14, 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: October
1, 2024.
(5) Description from petition: According to the petition,
polyisobutylene (``PIB'') is a polymer of isobutylene molecules
(monomers) that can range in consistency from a viscous-sticky liquid
to a rubbery solid depending on how long/large the polymer is. It
typically has a single unsaturated double bond per polymer that can be
used for further chemistry. When PIB is used in the liquid form, it is
largely derivatized for use in lubricant and fuel additive dispersant
applications. When PIB is used ``as is'', it can be used as a component
in caulks, sealants, adhesives, packaging, greases, and emulsifier
formulations.
Polyisobutylene is made from isobutylene, which is an isomer of
butylene--a taxable chemical. Taxable chemicals constitute 100.00
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 the
cationic polymerization of isobutylene monomers. A Lewis acid catalyst
and proton donating initiator are used to generate a stable cation on
the tertiary carbon of isobutylene. This cation induces a chain growth
polymerization that continues to transfer the cation to the end of the
polymer chain making it available for further incorporation of
isobutylene monomer. The size of the polymer is dictated by the
reaction temperature such that the lower the temperature the larger the
polymer.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
n C<INF>4</INF>H<INF>8</INF> (Isobutylene) [rarr]
(C<INF>4</INF>H<INF>8</INF>)<INF>n</INF> (Polyisobutylene)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $9.74 per ton.
(ii) Conversion factors: 1.00 butylene.
(9) Public docket number: IRS-2025-0032.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05634 Filed 4-1-25; 8:45 am]
BILLING CODE 4830-01-P
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