Notice2026-00504
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Vinyl Acetate-crotonic Acid Copolymer in a Styrene Solution (x=99, y=1, s=124)
Primary source
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Published
January 14, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that vinyl acetate-crotonic acid copolymer in a styrene solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>y</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=99, y=1, s=124) 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 91 Issue 9 (Wednesday, January 14, 2026)</title>
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[Federal Register Volume 91, Number 9 (Wednesday, January 14, 2026)]
[Notices]
[Pages 1598-1599]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00504]
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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 Vinyl Acetate-crotonic Acid
Copolymer in a Styrene Solution (x=99, y=1, s=124)
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 vinyl acetate-crotonic acid copolymer in a styrene
solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=99, y=1, s=124) 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 March 16, 2026.
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-2025-0598 or vinyl acetate-crotonic
acid copolymer in a styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=99, y=1, s=124) 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 Vinyl Acetate-crotonic Acid Copolymer in a Styrene Solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=99, y=1, s=124)), 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 or Andrew J. Clark at
(202) 317-6855 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
[[Page 1599]]
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 vinyl acetate-crotonic acid copolymer in a
styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-(C<INF>4</INF>H<INF>6</INF>
O<INF>2</INF>)<INF>y</INF>-(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>;
x=99, y=1, s=124) be added to the list of taxable substances under
section 4672(a) of the Internal Revenue Code (List). The petition
requesting the addition of vinyl acetate-crotonic acid copolymer in a
styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-(C<INF>4</INF>H<INF>6</INF>
O<INF>2</INF>)<INF>y</INF>-(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>;
x=99, y=1, s=124) 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: Vinyl acetate-crotonic acid copolymer in a
styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-(C<INF>4</INF>H<INF>6</INF>
O<INF>2</INF>)<INF>y</INF>-(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>;
x=99, y=1, s=124).
(2) Petitioner: AOC Resins and Coatings, Inc. and AOC, LLC, are
importers of vinyl acetate-crotonic acid copolymer in a styrene
solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=99, y=1, s=124)
(3) Proposed classification numbers:
(i) HTSUS number: 3905.29.0000.
(ii) Schedule B number: 3905.29.0000.
(iii) CAS number: 25609-89-6; 100-42-5.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
August 12, 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: January
1, 2023.
(5) Description from petition: Vinyl acetate-crotonic acid
copolymer in a styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=99, y=1, s=124) is a
thermoplastic low-profile additive that expands and thus counteracts
the shrinking of the polyester resin as it gels and cures ensuring a
smooth surface of the molded part.
Vinyl acetate-crotonic acid copolymer in a styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=99, y=1, s=124) is made
from ethylene, methane, and benzene. Taxable chemicals constitute 70.05
percent by weight of the materials used to produce this substance.
(6) Process identified in petition as predominant method of
production of substance: The predominant method of producing vinyl
acetate-crotonic acid copolymer in a styrene solution is by dissolving
40 percent Vinnapas C 501 (vinyl acetate-crotonic acid copolymer) in 60
percent styrene. Vinnapas C 501 is produced through the free-radical
polymerization of vinyl acetate and crotonic acid monomers.
Vinyl acetate monomer is produced by the reaction of ethylene and
acetic acid with oxygen in the presence of a palladium catalyst. Acetic
acid is produced through the carbonylation of methanol. Methanol is
made from syngas and hydrogen, which is made from steam-methane
reforming.
Cronotic [sic] acid monomer is produced by oxidation of
crotonaldehyde. Crontonaldehyde [sic] is produced by the aldol
condensation of acetaldehyde. Acetaldehyde is produced by the oxidation
of ethylene via the Wacker process (i.e., oxidation of ethylene using a
homogenous palladium/copper system).
Styrene is produced by the dehydrogenation of ethylbenzene using
superheated steam over an iron(III) oxide catalyst. Ethylbenzene is
produced via a Friedel-Crafts reaction of benzene and ethylene.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
(x+2y+s) C<INF>2</INF>H<INF>4</INF> (ethylene) + 1/2x CH<INF>4</INF>
(methane) + s C<INF>6</INF>H<INF>6</INF> (benzene) + 2x CO (carbon
monoxide) + (1/2x+3/2y) O<INF>2</INF> (oxygen) [rarr]
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF> (vinyl acetate-crotonic acid
copolymer in a styrene solution) + y H<INF>2</INF>O (water) + 1/2x
CO<INF>2</INF> (carbon dioxide) + s H<INF>2</INF> (hydrogen)
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $7.48 per ton.
(ii) Conversion factors: 0.29 for ethylene, 0.04 for methane, and
0.45 for benzene.
(9) Public docket number: IRS-2025-0598.
Michael H. Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2026-00504 Filed 1-13-26; 8:45 am]
BILLING CODE 4831-GV-P
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