Notice2025-08707
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isooctyl Alcohol
Primary source
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Published
May 16, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that isooctyl alcohol 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 94 (Friday, May 16, 2025)</title>
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[Federal Register Volume 90, Number 94 (Friday, May 16, 2025)]
[Notices]
[Pages 21126-21127]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08707]
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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 Isooctyl Alcohol
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 isooctyl alcohol 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 15, 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
[[Page 21127]]
docket number IRS-2025-0052 or Isooctyl Alcohol) 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or withdrawn once submitted to the Federal eRulemaking Portal.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
Isooctyl Alcohol), 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: Andrew Clark 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 isooctyl alcohol be added to the list of taxable
substances under section 4672(a) of the Internal Revenue Code (List).
The petition requesting the addition of isooctyl alcohol 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: Isooctyl alcohol.
(2) Petitioner: Exxon Mobil Corporation, an exporter of isooctyl
alcohol.
(3) Proposed classification numbers:
(i) HTSUS number: 2905.16.00.50.
(ii) Schedule B number: 2905.16.0050.
(iii) CAS number: 68526-83-0.
(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: Isooctyl alcohol is a branched
alcohol used in applications such as surfactant.
Isooctyl alcohol is produced using propylene. Taxable chemicals
constitute 68.10 percent by weight of the materials used to produce
this substance.
(6) Process identified in petition as predominant method of
production of substance: Isooctyl alcohol is produced in an oxonation
reaction. Plasticizer alcohols, including isooctyl alcohol, are derived
from the oxo reaction with branched olefins. Refinery-connected polygas
units generate many of these olefins as purified cuts or fractions. For
example, isooctyl alcohol is produced from heptene, which is an
isomeric mixture of C7 olefins that are derived from the reaction of
propylene and butylenes. The extent of branching in heptane depends on
the reaction conditions and feedstock ratio at the polygas units. Since
these conditions are variable, the specifications of the alcohol
product may vary among producers.
The hydrogen used for these reactions are not produced from steam-
methane reforming. The source of H<INF>2</INF> is from POx reactor,
which feeds liquids, not methane. The POx process is an industrial
process that converts hydrocarbons feeds into syngas (a combination of
H<INF>2</INF> and CO gas). The hydrocarbon feed is in the liquid state.
The unit feeds a variety of liquid hydrocarbons such as paraffins,
olefins, and aromatics in the C5-C20 range, obtained from the refinery
pipestills and other chemicals units.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
2.24 x 0.94 C<INF>3</INF>H<INF>6</INF> [propylene] + 2.24 x 0.06
C<INF>5</INF>H<INF>10</INF> [amylene] + CO [carbon monoxide] + 2
H<INF>2</INF> [hydrogen] [rarr] C<INF>8</INF>H<INF>18</INF>O [isooctyl
alcohol]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $6.62 per ton.
(ii) Conversion factors: 0.68 for propylene.
(9) Public docket number: IRS-2025-0052.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-08707 Filed 5-15-25; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on May 16, 2025.
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