Notice2025-09132
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic 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 21, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that neo decanoic 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 97 (Wednesday, May 21, 2025)</title>
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[Federal Register Volume 90, Number 97 (Wednesday, May 21, 2025)]
[Notices]
[Pages 21824-21825]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-09132]
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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 Decanoic Acid
AGENCY: Internal Revenue Service (IRS), Treasury.
[[Page 21825]]
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 decanoic 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 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-2025-0054 or neo decanoic 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cannot be edited or withdrawn once submitted to the Federal eRulemaking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 Decanoic 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: 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 neo decanoic 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 decanoic 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 decanoic acid.
(2) Petitioner: Exxon Mobil Corporation, an exporter of neo
decanoic acid.
(3) Proposed classification numbers:
(i) HTSUS number: 2915.90.18.00.
(ii) Schedule B number: 2915.90.0000.
(iii) CAS number: 26896-20-8.
(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 decanoic acid is a sterically
hindered acid used as a building block for coating derivatives.
Neo decanoic acid is made from propylene, amylene, carbon monoxide,
and water. Taxable chemicals constitute 66.2 percent by weight of the
materials used to produce this substance.
(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 Koch synthesis.
(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] + CO [carbon monoxide] +
H<INF>2</INF>O [water] [rarr] C<INF>10</INF>H<INF>20</INF>O<INF>2</INF>
[neo decanoic acid]
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $6.43 per ton.
(ii) Conversion factors: 0.66 for propylene.
(9) Public docket number: IRS-2025-0054.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-09132 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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