Notice2025-08711
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for DIPE-Di-isopropyl Ether
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 DIPE--di-isopropyl ether 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]
[Page 21126]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-08711]
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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 DIPE--Di-isopropyl Ether
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 DIPE--di-isopropyl ether 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-2025-0049 or DIPE--Di-isopropyl
Ether) 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Comments cannot be edited or withdrawn once submitted to the Federal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 DIPE--Di-isopropyl Ether), 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 DIPE--di-isopropyl ether be added to the list of
taxable substances under section 4672(a) of the Internal Revenue Code
(List). The petition requesting the addition of DIPE--di-isopropyl
ether 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: DIPE--di-isopropyl ether.
(2) Petitioner: Exxon Mobil Corporation, an exporter of DIPE--di-
isopropyl ether.
(3) Proposed classification numbers:
(i) HTSUS number: 2909.19.18.00.
(ii) Schedule B number: 2909.19.18.00.
(iii) CAS number: 108-20-3.
(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: DIPE--di-isopropyl ether is a high
purity diisopropylether suitable for gasoline additives; mineral,
vegetable, and animal oil extraction; varnish removers; and waxes,
resins, dyes, and paints.
DIPE--di-isopropyl ether is produced using propylene. Taxable
chemicals constitute 82.40 percent by weight of the materials used to
produce this substance.
(6) Process identified in petition as predominant method of
production of substance: DIPE--di-isopropyl ether is produced via
isopropyl alcohol (IPA) production using a two-step indirect hydration
process. A mixed propane/propylene stream is reacted with aqueous
sulfuric acid to form a H<INF>2</INF>SO<INF>4</INF>/propylene extract.
The formed isopropyl hydrogen sulfate is further reacted with
additional IPA under acidic conditions to form DIPE--di-isopropyl ether
such that two moles of isopropanol are converted to 1 mole of DIPE--di-
isopropyl ether and 1 mole of water.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
2 C<INF>3</INF>H<INF>6</INF> [propylene] + H<INF>2</INF>O [water]
[rarr] C<INF>6</INF>H<INF>14</INF>O [DIPE--di-isopropyl ether]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $7.99 per ton.
(ii) Conversion factors: 0.82 for propylene.
(9) Public docket number: IRS-2025-0049.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-08711 Filed 5-15-25; 8:45 am]
BILLING CODE 4830-01-P
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