Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylate Monomer Synthetic Rubber; x=587.30, y=583.29, z=258.18, a=1.58

Issuing agencies

Abstract

This notice of filing announces that a petition has been filed requesting that acrylate monomer synthetic rubber ((C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>7</INF>H<INF>12</INF>O<INF>2</INF>)<INF>y</INF>- (C<INF>6</INF>H<INF>10</INF>O<INF>3</INF>)<INF>z</INF>- (C<INF>35</INF>H<INF>62</INF>O<INF>3</INF>)<INF>a</INF>; x=587.30, y=583.29, z=258.18, a=1.58), also known as "ACM Rubber," 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]
[Pages 55167-55168]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-17431]


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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 Acrylate Monomer Synthetic 
Rubber; x=587.30, y=583.29, z=258.18, a=1.58

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 acrylate monomer synthetic rubber 
((C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>7</INF>H<INF>12</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>6</INF>H<INF>10</INF>O<INF>3</INF>)<INF>z</INF>-
(C<INF>35</INF>H<INF>62</INF>O<INF>3</INF>)<INF>a</INF>; x=587.30, 
y=583.29, z=258.18, a=1.58), also known as ``ACM Rubber,'' 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-2026-1027 or Acrylate Monomer 
Synthetic Rubber; x=587.30, y=583.29, z=258.18, a=1.58 by following the 
online instructions for submitting comments. Comments cannot be edited 
or withdrawn once submitted to the Federal eRulemaking Portal. 
Alternatively, comments and

[[Page 55168]]

requests for a public hearing may bemailed to: Internal Revenue 
Service, Attn: CC:PA:01:PR (Notice of Filing for Acrylate Monomer 
Synthetic Rubber; x=587.30, y=583.29, z=258.18, a=1.58), 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 ACM Rubber be added to the list of taxable 
substances under section 4672(a) of the Internal Revenue Code (List). 
The petition requesting the addition of ACM Rubber 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: Acrylate monomer synthetic rubber 
((C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>7</INF>H<INF>12</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>6</INF>H<INF>10</INF>O<INF>3</INF>)<INF>z</INF>-
(C<INF>35</INF>H<INF>62</INF>O<INF>3</INF>)<INF>a;</INF> x=587.30, 
y=583.29, z=258.18, a=1.58).
    The substance is also known as ACM Rubber.
    (2) Petitioner: Zeon Chemicals L.P. is an importer of ACM Rubber.
    (3) Proposed classification numbers:
    (i) HTSUS number: 4002.99.0000.
    (ii) Schedule B number: 4002.99.0000.
    (iii) CAS number: 93410-24-3.
    (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, 
2023.
    (5) Description from petition: ACM Rubber is a synthetic rubber 
comprised of acrylate monomers, primarily ethyl acrylate and butyl 
acrylate. Often, the ACM Rubber has small quantities of cure site 
monomers which affect physical properties and performance, but the tax 
rate is unaffected. ACM Rubbers are primarily used for automotive parts 
(e.g., hoses, transmission gaskets).
    (6) Process identified in petition as predominant method of 
production of substance: The predominant method of producing ACM Rubber 
is by emulsion polymerization of ethyl acrylate, butyl acrylate, and 
methoxy ethyl acrylate in the presence of an emulsifier and a free-
radical initiator. Ethyl acrylate monomer is produced by acidcatalyzed 
esterification of acrylic acid with ethanol. Acrylic acid is produced 
by the oxidation of propylene. Ethanol is produced by biological 
processes (fermentation of sugars with yeast). Butyl acrylate monomer 
is produced by the acid-catalyzed esterification acrylic acid with 
butanol. Butanol is produced by the hydroformylation of propylene to 
butanal, which is then reduced with hydrogen. Hydrogen is produced from 
steam-methane reforming. Methoxyethyl acrylate monomer is produced by 
acidcatalyzed esterification of acrylic acid with methoxyethanol. 
Methoxyethanol is produced from methanol and ethylene glycol. Methanol 
is produced from carbon monoxide and hydrogen. Ethylene glycol is 
produced from ethylene oxide and water. Ethylene oxide is produced by 
the oxidation of ethylene. Octadecyl 3-(3,5-di-tert-butyl-4-
hydroxyphenyl) propionate is produced from 3,5-di-tert-butyl-4-
hydroxyphenylpropianic acid and stearyl alcohol. 3,5-di-tert-butyl-4-
hydroxyphenylpropianic acid is produced from methyl 3-(3,5-3,5-di-tert-
butyl-4-hydroxyphenyl) propionate and water. Methyl 3-(3,5-3,5-di-tert-
butyl-4-hydroxyphenyl) propionate is produced from 2,6-di-tert-
butylphenol and methyl 3-methoxypropionate. 2,6-di-tert-butylphenol is 
produced from phenol and isobutylene. Phenol is produced via the Hock 
process (i.e., the partial oxidation of cumene via the Hock 
rearrangement). Cumene is produced via the Friedel-Crafts alkylation of 
benzene with propylene. Isobutylene is produced from the dehydration of 
tert-butyl alcohol. tert-Butyl alcohol is derived commercially from 
isobutane as a coproduct of propylene oxide production. Isobutane is 
obtained by the isomerization of butane. Methyl 3-methoxypropionateis 
produced from methyl acrylate and methanol. Methyl acrylate is produced 
from acrylic acid and methanol. Stearyl alcohol is produced from the 
hydrogenation of stearic acid. Stearic acid is obtained from fats and 
oils by saponification of triglycerides using hot water.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production: (x+2y+z+2a) 
C<INF>3</INF>H<INF>6</INF> (propylene) + (1/2y+1/2z+3/2a) 
CH<INF>4</INF> (methane) + z C<INF>2</INF>H<INF>4</INF> (ethylene) + a 
C<INF>6</INF>H<INF>6</INF> (benzene) + 2a C<INF>4</INF>H<INF>8</INF> 
(butylene) + x C<INF>2</INF>H<INF>6</INF>O (ethanol) + (3/2x+3/2y+2z+5/
2a) O<INF>2</INF> (oxygen) + (y+z+2a) CO (carbon monoxide) + a 
C<INF>18</INF>H<INF>36</INF>O<INF>2</INF> (stearic acid) [rarr] 
(C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>7</INF>H<INF>12</INF>O<INF>2</INF>)<INF>y</INF>-
(C<INF>6</INF>H<INF>10</INF>O<INF>3</INF>)<INF>z</INF>-
(C<INF>35</INF>H<INF>62</INF>O<INF>3</INF>)<INF>a</INF> (ACM Rubber) + 
(2x+y+z) H<INF>2</INF>O (water) + (1/2y+1/2z+3/2a) CO<INF>2</INF> 
(carbon dioxide) + a C<INF>3</INF>H<INF>6</INF>O (acetone) + 2a 
CH<INF>3</INF>OH (methanol).
    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $5.55 per ton.
    (ii) Conversion factors: 0.50 for propylene, 0.04 for methane, 0.04 
for ethylene, 0.0007 for benzene, and 0.001 for butylene.
    (9) Public docket number: IRS-2026-1027.

Michael H. Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2026-17431 Filed 8-25-26; 8:45 am]
BILLING CODE 4831-GV-P


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