Notice2025-08710
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for IsoDecyl Benzoate
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 16, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that isodecyl benzoate 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 21130-21131]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08710]
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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 IsoDecyl Benzoate
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 isodecyl benzoate 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 docket number IRS-2025-0051 or IsoDecyl Benzoate) 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cannot be edited or withdrawn once submitted to the Federal eRulemaking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 IsoDecyl Benzoate), 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 isodecyl benzoate be added to the list of taxable
substances under section 4672(a) of the Internal Revenue Code (List).
The petition requesting the addition of isodecyl benzoate 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: IsoDecyl Benzoate.
(2) Petitioner: Exxon Mobil Corporation, an exporter of isodecyl
benzoate.
(3) Proposed classification numbers:
(i) HTSUS number: 2916.31.50.00.
(ii) Schedule B number: 2916.31.0002.
(iii) CAS number: 131298-44-7.
(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: lsodecyl benzoate is phthalate-free
plasticizer on benzoate basis used in soft PVC processing.
Isodecyl benzoate is produced using propylene and toluene. Taxable
chemicals constitute 69.10 percent by weight of the materials used to
produce this substance.
(6) Process identified in petition as predominant method of
production of substance: Isodecyl benzoate is produced via
esterification. The isodecyl benzoate ester is made by reacting primary
isodecyl (C10) alcohol with Benzoic Acid. The ester is produced by
esterification of 1 mole of isodecyl C10 alcohol and 1 mole of Benzoic
Acid in the presence of a catalyst.
By using excess alcohol (up to 30% molar excess of C10 alcohol) and
removing the water, the equilibrium is shifted towards the formation of
the ester. The reactants are charged into a reactor and heated up. The
reaction rate is accelerated by using, for example, tetra-n-butyl
titanate introduced at high temperature (140 [deg]C-250 [deg]C), while
removing the water formed.
Excess alcohol is distilled from the ester by vacuum prior to
neutralization and recycled into subsequent batches. The final ester is
purified by neutralizing with a base such as an aqueous solution of
sodium carbonate. The remaining excess water is distilled off and the
ester is then filtered using filter agents. The degree of purity of the
ester is min 99.0 wt%.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
2.71 C<INF>3</INF>H<INF>6</INF> [propylene] + 0.17
C<INF>5</INF>H<INF>10</INF> [amylene] + CO [carbon monoxide] + 2
H<INF>2</INF> [hydrogen] + C<INF>6</INF>H<INF>5</INF>CH<INF>3</INF>
[toluene] + 1.5 O<INF>2</INF> [oxygen] [rarr]
C<INF>17</INF>H<INF>26</INF>O<INF>2</INF> [isodecyl benzoate] + 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: $7.60 per ton.
(ii) Conversion factors: 0.43 for propylene, 0.35 for toluene.
[[Page 21131]]
(9) Public docket number: IRS-2025-0051.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-08710 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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