Notice2025-08321
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoDecyl Phthalate
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
May 13, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that di-isodecyl phthalate 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 91 (Tuesday, May 13, 2025)</title>
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[Federal Register Volume 90, Number 91 (Tuesday, May 13, 2025)]
[Notices]
[Pages 20354-20355]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08321]
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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-IsoDecyl Phthalate
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 di-isodecyl phthalate 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 July 14, 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-2025-0040 or di-isodecyl phthalate)
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cannot be edited or withdrawn once submitted to the Federal eRulemaking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-IsoDecyl Phthalate), 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="https://www.regulations.gov">https://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: Jacob W. Peeples 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-isodecyl phthalate 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-isodecyl phthalate
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-isodecyl phthalate.
(2) Petitioner: Exxon Mobil Corporation, an exporter of di-isodecyl
phthalate.
(3) Proposed classification numbers:
(i) HTSUS number: 2917.33.00.10.
(ii) Schedule B number: 2917.33.00.10.
(iii) CAS number: 68515-49-1.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
April 8, 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: July 1,
2022.
(5) Description from petition: Di-isodecyl phthalate is a
plasticizer is plasticizer used in plastic and rubber
[[Page 20355]]
products. Some examples of use are: as a plasticizer in polyvinyl
chloride (PVC); in building and construction materials; in automotive
care and fuel products; and in other commercial and consumer products,
including adhesives and sealants, paints and coatings, electrical and
electronic products, and other plastic and rubber products.
Di-isodecyl phthalate is made from propylene, orthoxylene (an
isomer of xylene), amylene, carbon monoxide, hydrogen, and oxygen.
Taxable chemicals constitute 64.5 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 producing linear
nonyl phthalate is via Esterification.
This process can be readily carried out in heated kettles with
agitation and provision for water takeoff. Esterification catalysts
(e.g., sulfuric acid or p-toluenesulfonic acid) speed the reaction and
are neutralized, washed, and then removed. The purity requirements for
commercial plasticizers are very high; phthalate esters are usually
colorless and are mostly odorless. In the case of phthalates, the
esterification is carried out through the reaction of phthalic
anhydride and 2-ethylhexanol to produce dioctyl phthalate (DOP).
This reaction usually requires an excess of alcohol, which is
readily recycled. Analogous syntheses yield aliphatic dicarboxylic acid
esters, benzoates, and trimellitates.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
5.45 C<INF>3</INF>H<INF>6</INF> [propylene] + 0.35
C<INF>5</INF>H<INF>10</INF> [amylene] + 2 CO [carbon monoxide] + 4
H<INF>2</INF> [hydrogen] + C<INF>8</INF>H<INF>10</INF> [orthoxylene] +
3 O<INF>2</INF> [oxygen] [rarr]
C<INF>28</INF>H<INF>46</INF>O<INF>4</INF> [di-isodecyl phthalate] + 4
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: $7.31 per ton.
(ii) Conversion factors: 0.51 for propylene and 0.24 for xylene.
(9) Public docket number: IRS-2025-0040.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-08321 Filed 5-12-25; 8:45 am]
BILLING CODE 4830-01-P
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