Notice2025-09131
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nonene
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 21, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that nonene 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 97 (Wednesday, May 21, 2025)</title>
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[Federal Register Volume 90, Number 97 (Wednesday, May 21, 2025)]
[Notices]
[Pages 21826-21827]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-09131]
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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 Nonene
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 nonene 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 21, 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-2025-0055 or nonene) 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edited or withdrawn once submitted to the Federal eRulemaking Portal.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
Nonene), 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 nonene be added to the list of taxable substances
under section 4672(a) of the Internal Revenue Code (List). The petition
requesting the addition of nonene 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: Nonene.
(2) Petitioner: Exxon Mobil Corporation, an exporter of nonene.
(3) Proposed classification numbers:
(i) HTSUS number: 2901.29.50.00.
(ii) Schedule B number: 2901.29.6000.
(iii) CAS number: 68526-55-63.
(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: Nonene is a reactive intermediates
used to manufacture products used in lube oil additives, surfactants,
agricultural chemicals, coatings and corrosion inhibitors.
Nonene is made from propylene and amylene. Taxable chemicals
constitute 90.5 percent by weight of the materials used to produce this
substance.
[[Page 21827]]
(6) Process identified in petition as predominant method of
production of substance: The name of the production process that the
petitioner has identified as the predominant method of production of
the substance is Oligomerization.
Nonene (C<INF>9</INF>H<INF>18</INF>) and tetramer
(C<INF>12</INF>H<INF>24</INF>) are olefins that are obtained by
oligomerization of feedstock that contains propylene. Each product
actually contains several isomeric olefins with varying degrees of
branching and different positions of the olefinic double bond.
Refinery-generated propylene is of sufficient quality to be used as the
feedstock material. The most common process initiates the reaction with
a supported phosphoric acid catalyst at temperatures ranging from 120
[deg]C to 225 [deg]C. Reaction temperature and feed composition
determine the range of olefins in a given product stream. If the
feedstock is a propylene-rich C3 stream, C9 and C12 olefins are the
dominant products. Some processes that use a mixed C3/C4 feed generate
a spectrum of products that also includes heptene (C7) and octene (C8).
Distillation separates the mix into the desired product fractions.
Nonene and tetramer have distillation ranges of 127 [deg]C-149 [deg]C
and 182 [deg]C-215 [deg]C, respectively. Assuming 83% and 79% of
theoretical yield for production of nonene and tetramer, respectively,
1.21 and 1.27 units of propylene are consumed per unit of nonene and
tetramer produced, respectively.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
2.88 x 0.94 C<INF>3</INF>H<INF>6</INF> [propylene] + 2.88 x 0.06
C<INF>5</INF>H<INF>10</INF> [amylene] [rarr]
C<INF>9</INF>H<INF>18</INF> [nonene]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $8.77 per ton.
(ii) Conversion factors: 0.9 for propylene.
(9) Public docket number: IRS-2025-0055.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-09131 Filed 5-20-25; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on May 21, 2025.
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