Notice2026-00507
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(styrene-divinylbenzene-ethylvinylbenzene), With Styrene Content of Greater than 50% (x=2.02x1017, y=2.98x1016, z=7.35x1015)
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 poly(styrene-divinylbenzene-ethylvinylbenzene), with styrene content of greater than 50% ((C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>10</INF>)<INF>y</INF> (C<INF>10</INF>H<INF>12</INF>)<INF>z</INF>; x=2.02x10\17\, y=2.98x10\16\, z=7.35x10\15\), also known as Styrene-DVB-EVB (Styrene > 50%), 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]
[Page 1603]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-00507]
[[Page 1603]]
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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 Poly(styrene-divinylbenzene-
ethylvinylbenzene), With Styrene Content of Greater than 50%
(x=2.02x10\17\, y=2.98x10\16\, z=7.35x10\15\)
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 poly(styrene-divinylbenzene-ethylvinylbenzene), with
styrene content of greater than 50%
((C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>10</INF>)<INF>y</INF>
(C<INF>10</INF>H<INF>12</INF>)<INF>z</INF>; x=2.02x10\17\,
y=2.98x10\16\, z=7.35x10\15\), also known as Styrene-DVB-EVB (Styrene >
50%), 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-2025-0600 or Styrene-DVB-EVB
(Styrene > 50%)
((C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>10</INF>)<INF>y</INF>
(C<INF>10</INF>H<INF>12</INF>)<INF>z</INF>; x=2.02x10\17\,
y=2.98x10\16\, z=7.35x10\15\) 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 Styrene-DVB-EVB
(Styrene > 50%)
((C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>10</INF>)<INF>y</INF>
(C<INF>10</INF>H<INF>12</INF>)<INF>z</INF>; x=2.02x10\17\,
y=2.98x10\16\, z=7.35x10\15\), 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:
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 Styrene-DVB-EVB (Styrene > 50%) be added to the
list of taxable substances under section 4672(a) of the Internal
Revenue Code (List). The petition requesting the addition of Styrene-
DVB-EVB (Styrene > 50%) 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: Poly(styrene-divinylbenzene-ethylvinylbenzene),
with styrene content of greater than 50%
((C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>10</INF>)<INF>y</INF>
(C<INF>10</INF>H<INF>12</INF>)<INF>z</INF>; x=2.02x10\17\,
y=2.98x10\16\, z=7.35x10\15\).
The substance is also known as Styrene-DVB-EVB (Styrene > 50%).
(2) Petitioner: Purolite LLC is an importer of Styrene-DVB-EVB
(Styrene > 50%).
(3) Proposed classification numbers:
(i) HTSUS number: 3903.90.5000
(ii) Schedule B number: 3903.90.0000
(iii) CAS number: 69011-20-7
(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: April 1,
2025.
(5) Description from petition: Styrene-DVB-EVB (Styrene > 50%) is a
copolymer made of styrene, divinylbenzene (``DVB''), and
ethylvinylbenzene (``EVB'') monomers. Styrene-DVB-EVB (Styrene > 50%)
is mainly used for the production of ion exchange resins, but can also
be used as a column packing material in liquid chromatography, a
separation medium in thin-layer chromatography, and an adsorbent.
Styrene-DVB-EVB (Styrene > 50%) is made from benzene and ethylene.
Taxable chemicals constitute 100 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 Styrene-
DVB-EVB (Styrene > 50%) is through the polymerization of styrene, DVB,
and EVB monomers. Styrene monomer 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. DVB is produced by the dehydrogenation of diethylbenzenes.
Diethylbenzenes arise as side-products of the alkylation of benzene
with ethylene. EVB is produced by the partial dehydrogenation of
diethylbenzenes.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
(x+y+z) C<INF>6</INF>H<INF>6</INF> (benzene) + (x+2y+2z)
C<INF>2</INF>H<INF>4</INF> (ethylene) [rarr]
(C<INF>8</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>10</INF>)<INF>y</INF>
(C<INF>10</INF>H<INF>12</INF>)<INF>z</INF> (Styrene-DVB-EVB (Styrene >
50%)) + (x+2y+z) 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: $9.93 per ton.
(ii) Conversion factors: 0.72 for benzene and 0.30 for ethylene.
(9) Public docket number: IRS-2025-0600.
Michael H. Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2026-00507 Filed 1-13-26; 8:45 am]
BILLING CODE 4831-GV-P
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