Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(divinylbenzene-ethylvinylbenzene); x=1.33x1017, y=3.27x1016

Issuing agencies

Abstract

This notice of filing announces that a petition has been filed requesting that poly(divinylbenzene-ethylvinylbenzene) ((C<INF>10</INF>H<INF>10</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>12</INF> )<INF>y</INF>; x=1.33x10\17\, y=3.27x10\16\), also known as "DVB- EVB," 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 164 (Wednesday, August 26, 2026)</title>
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[Federal Register Volume 91, Number 164 (Wednesday, August 26, 2026)]
[Notices]
[Page 55166]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-17430]


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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(divinylbenzene-
ethylvinylbenzene); x=1.33x10\17\, y=3.27x10\16\

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(divinylbenzene-ethylvinylbenzene) 
((C<INF>10</INF>H<INF>10</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>12</INF>
)<INF>y</INF>; x=1.33x10\17\, y=3.27x10\16\), also known as ``DVB-
EVB,'' 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 October 26, 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-2026-1025 or Poly(divinylbenzene-
ethylvinylbenzene); x=1.33x10\17\, y=3.27x10\16\ 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 bemailed 
to: Internal Revenue Service, Attn: CC:PA:01:PR (Notice of Filing for 
Poly(divinylbenzene-ethylvinylbenzene); x=1.33x10\17\, y=3.27x10\16\, 
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 DVB-EVB be added to the list of taxable 
substances under section 4672(a) of the Internal Revenue Code (List). 
The petition requesting the addition of DVB-EVB 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(divinylbenzene-ethylvinylbenzene) 
((C<INF>10</INF>H<INF>10</INF>)<INF>x</INF>(C<INF>10</INF>H<INF>12</INF>
)<INF>y</INF>; x=1.33x10\17\, y=3.27x10\16\).
    The substance is also known as DVB-EVB.
    (2) Petitioner: Purolite LLC is an importer of DVB-EVB.
    (3) Proposed classification numbers:
    (i) HTSUS number: 3903.90.5000.
    (ii) Schedule B number: 3903.90.0000
    (iii) CAS number: 9043-77-0.
    (4) Petition filing dates:
    (i) Petition filing date for purposes of making a determination: 
November 18, 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: DVB-EVB is a copolymer composed of 
divinylbenzene (``DVB'') and ethylvinylbenzene (``EVB'') monomers. DVB-
EVB 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.
    (6) Process identified in petition as predominant method of 
production of substance: The predominant method of producing DVB-EVB is 
through the polymerization of DVB and EVB monomers. 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) 
C<INF>6</INF>H<INF>6</INF> (benzene) + 2(x+y) 
C<INF>2</INF>H<INF>4</INF> (ethylene) [rarr] 
(C<INF>10</INF>H<INF>10</INF>)x(C<INF>10</INF>H<INF>12</INF>)y (DVB-
EVB) + (2x+y) 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: $10.03 per ton.
    (ii) Conversion factors: 0.60 for benzene and 0.43 for ethylene.
    (9) Public docket number: IRS-2026-1025.

Michael H. Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2026-17430 Filed 8-25-26; 8:45 am]
BILLING CODE 4831-GV-P


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