Notice2026-09916
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution (x=75.76, y=8.46, z=1, s=168.4); Hearing
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 18, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on the notice of filing published in the Federal Register on Wednesday, January 14, 2026. This notice of filing announced that a petition has been filed requesting that methyl methacrylate-ethyl methacrylate- methacrylic acid copolymer in a styrene solution ((C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>6</INF>H<INF>10</INF>O<INF>2</INF>)<INF>y</INF>- (C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>z</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=75.76, y=8.46, z=1, s=168.4) be added to the list of taxable substances.
Full Text
<html>
<head>
<title>Federal Register, Volume 91 Issue 95 (Monday, May 18, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 95 (Monday, May 18, 2026)]
[Notices]
[Page 28759]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-09916]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Superfund Tax on Chemical Substances; Request To Modify List of
Taxable Substances; Notice of Filing for Methyl Methacrylate-ethyl
Methacrylate-methacrylic Acid Copolymer in a Styrene Solution (x=75.76,
y=8.46, z=1, s=168.4); Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of filing and request for comments; notice of hearing.
-----------------------------------------------------------------------
SUMMARY: This document provides a notice of public hearing on the
notice of filing published in the Federal Register on Wednesday,
January 14, 2026. This notice of filing announced that a petition has
been filed requesting that methyl methacrylate-ethyl methacrylate-
methacrylic acid copolymer in a styrene solution
((C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>6</INF>H<INF>10</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>z</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=75.76, y=8.46, z=1,
s=168.4) be added to the list of taxable substances.
DATES: The hearing is scheduled to be held on Thursday, June 18, 2026,
at 10:00 a.m. Eastern Time (ET). The IRS must receive speakers'
outlines of the topics to be discussed by Thursday, June 4, 2026. If no
outlines are received by Thursday, June 4, 2026, the hearing will be
cancelled.
ADDRESSES: The hearing will be conducted by telephone only. Send an
outline of topic submission electronically via the Federal eRulemaking
Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and IRS-2025-0599). Send
paper submissions to CC:PA:01:PR, (IRS-2025-0599), Room 5503, Internal
Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC
20044.
FOR FURTHER INFORMATION CONTACT: Concerning the notice of filing, Jacob
W. Peeples or Andrew J. Clark at (202) 317-6855 (not a toll-free
number); concerning submissions of requests to testify or attend the
hearing, the Publications and Regulations Section at (202) 317-6901
(not toll-free number) or by email at <a href="/cdn-cgi/l/email-protection#b2c2c7d0dedbd1dad7d3c0dbdcd5c1f2dbc0c19cd5ddc4"><span class="__cf_email__" data-cfemail="dbabaeb9b7b2b8b3bebaa9b2b5bca89bb2a9a8f5bcb4ad">[email protected]</span></a>
(preferred).
SUPPLEMENTARY INFORMATION: The subject of the hearing is the notice
(Public docket number: IRS-2025-0599) published in the Federal Register
on Wednesday, January 14, 2026 (91 FR 1599). This hearing is limited to
testimony about the notice of filing for methyl methacrylate-ethyl
methacrylate-methacrylic acid copolymer in a styrene solution
((C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>6</INF>H<INF>10</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>z</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=75.76, y=8.46, z=1,
s=168.4). Testimony regarding the operation of the Superfund excise
taxes, the related proposed regulations, and the petition process are
outside the scope of this hearing.
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Individuals
who wish to testify at the hearing must submit an outline of the topics
to be discussed and the time to be devoted to each topic by Thursday,
June 4, 2026. A period of 10 minutes will be allotted to each
testimony.
An agenda showing the scheduling of the speakers will be prepared
after the deadline for receiving outlines has passed. Copies of the
agenda will be available via <a href="http://www.regulations.gov">www.regulations.gov</a> under the title of
Supporting & Related Material. If no outline of the topics to be
discussed is received Thursday, June 4, 2026, the hearing will be
cancelled and a notice of cancellation of the hearing will be published
in the Federal Register.
Individuals who want to testify by telephone must send an email to
<a href="/cdn-cgi/l/email-protection#80f0f5e2ece9e3e8e5e1f2e9eee7f3c0e9f2f3aee7eff6"><span class="__cf_email__" data-cfemail="92e2e7f0fefbf1faf7f3e0fbfcf5e1d2fbe0e1bcf5fde4">[email protected]</span></a> to receive the telephone number and access code
for the hearing. The subject line of the email must contain the
regulation number (IRS-2025-0599) and the language ``TESTIFY
Telephonically.'' For example, the subject line may say: Request to
TESTIFY Telephonically at Hearing for IRS-2025-0599.
Individuals who want to attend the hearing by telephone without
testifying must also send an email to <a href="/cdn-cgi/l/email-protection#cbbbbea9a7a2a8a3aeaab9a2a5acb88ba2b9b8e5aca4bd"><span class="__cf_email__" data-cfemail="a6d6d3c4cacfc5cec3c7d4cfc8c1d5e6cfd4d588c1c9d0">[email protected]</span></a> to receive
the telephone number and access code for the hearing. The subject line
of the email must contain the regulation number (IRS-2025-0599) and the
language ``ATTEND Hearing Telephonically.'' For example, the subject
line may say: Request to ATTEND Hearing Telephonically for IRS-2025-
0599. Requests to attend the hearing must be received by Tuesday, June
16, 2026, 5:00 p.m. ET.
Hearings will be made accessible to people with disabilities. To
request special assistance during a hearing please contact the
Publications and Regulations Section by sending an email to
<a href="/cdn-cgi/l/email-protection#f68683949a9f959e9397849f989185b69f8485d8919980"><span class="__cf_email__" data-cfemail="027277606e6b616a6763706b6c6571426b70712c656d74">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901
(not a toll-free number) by Thursday, June 11, 2026.
Any additional questions regarding speaking at or attending the
hearing may also be emailed to <a href="/cdn-cgi/l/email-protection#85f5f0e7e9ece6ede0e4f7ecebe2f6c5ecf7f6abe2eaf3"><span class="__cf_email__" data-cfemail="cbbbbea9a7a2a8a3aeaab9a2a5acb88ba2b9b8e5aca4bd">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2026-09916 Filed 5-15-26; 8:45 am]
BILLING CODE 4831-GV-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on May 18, 2026.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.