Notice2025-08332
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Pentanoic Acid
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 neo pentanoic acid 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 20346-20347]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08332]
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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 Neo Pentanoic Acid
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 neo pentanoic acid 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.
[[Page 20347]]
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-2025-0047 or neo pentanoic acid) 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cannot be edited or withdrawn once submitted to the Federal eRulemaking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 Neo Pentanoic Acid), 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: 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 neo pentanoic acid be added to the list of
taxable substances under section 4672(a) of the Internal Revenue Code
(List). The petition requesting the addition of neo pentanoic acid 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: Neo pentanoic acid.
(2) Petitioner: Exxon Mobil Corporation, an exporter of neo
pentanoic acid.
(3) Proposed classification numbers:
(i) HTSUS number: 2915.60.50.00.
(ii) Schedule B number: 2915.60.0000.
(iii) CAS number: 75-98-9.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
May 1, 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: Neo pentanoic acid is a sterically
hindered acid used as a building block for coating derivatives.
Neo pentanoic acid is made from butylene. Taxable chemicals
constitute 54.90 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 neo
pentanoic acid is via Koch synthesis. Isobutylene is reacted with
carbon monoxide (CO) at >1,000 psig and a highly acidic (Lewis acid)
catalyst (Koch reaction) in a continuous, stirred tank reactor. The
acid is sent to a distillation tower finishing section. Light rejects
(paraffins, olefins, and light acids) are removed, prime Neopentanoic
acid is recovered at high purity (>99.7 wt%), and acidic byproducts
removed.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
C<INF>4</INF>H<INF>8</INF> [isobutylene] + CO [carbon monoxide] +
H<INF>2</INF>O [water] [rarr] C<INF>5</INF>H<INF>10</INF>O<INF>2</INF>
[neo pentanoic acid]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $5.36 per ton.
(ii) Conversion factors: 0.55 for butylene.
(9) Public docket number: IRS-2025-0047.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-08332 Filed 5-12-25; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on May 13, 2025.
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