Notice2026-18264
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Butadiene-acrylonitrile-methyl Methacrylate-styrene Copolymer; w=124.79, x=424.05, y=129.62, z=72.41
Primary source
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Published
September 9, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This notice of filing announces that a petition has been filed requesting that butadiene-acrylonitrile-methyl methacrylate-styrene copolymer ((C<INF>4</INF>H<INF>6</INF>)<INF>w</INF>(C<INF>3</INF>H<INF>3</INF>N)<INF>x</INF> (C<INF>8</INF>H<INF>8</INF>)<INF>y</INF>(C<INF>5</INF>H<INF>8</INF>O<INF>2</INF> )<INF>z</INF>; w=124.79, x=424.05, y=129.62, z=72.41), also known as "Modified SAN Latex," 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 173 (Wednesday, September 9, 2026)</title>
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[Federal Register Volume 91, Number 173 (Wednesday, September 9, 2026)]
[Notices]
[Pages 57448-57449]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-18264]
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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 Butadiene-acrylonitrile-methyl
Methacrylate-styrene Copolymer; w=124.79, x=424.05, y=129.62, z=72.41
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 butadiene-acrylonitrile-methyl methacrylate-styrene
copolymer
((C<INF>4</INF>H<INF>6</INF>)<INF>w</INF>(C<INF>3</INF>H<INF>3</INF>N)<INF>x</INF>
(C<INF>8</INF>H<INF>8</INF>)<INF>y</INF>(C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>
)<INF>z</INF>; w=124.79, x=424.05, y=129.62, z=72.41), also known as
``Modified SAN Latex,'' 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 November 9, 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-2026-1026 or Butadiene-
acrylonitrile-methyl Methacrylate-styrene Copolymer; w=124.79,
x=424.05, y=129.62, z=72.41) 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 Butadiene-
acrylonitrile-methyl Methacrylate-styrene Copolymer; w=124.79,
x=424.05, y=129.62, z=72.41), 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 Modified SAN Latex be added to the list of
taxable substances under section 4672(a) of the Internal Revenue Code
(List). The petition requesting the addition of Modified SAN Latex 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: Butadiene-acrylonitrile-methyl methacrylate-
styrene copolymer
((C<INF>4</INF>H<INF>6</INF>)<INF>w</INF>(C<INF>3</INF>H<INF>3</INF>N)<INF>x</INF>
(C<INF>8</INF>H<INF>8</INF>)<INF>y</INF>(C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>
)<INF>z</INF>; w=124.79, x=424.05, y=129.62, z=72.41).
The substance is also known as Modified SAN Latex.
(2) Petitioner: Zeon Chemicals L.P. is an importer and exporter of
Modified SAN Latex.
(3) Proposed classification numbers:
(i) HTSUS number: 4002.11.000.
(ii) Schedule B number: 4002.11.000.
(iii) CAS number: 9010-94-0, 7732-18-5.
(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: Modified SAN Latex is latex (water
emulsion) used as a binder in lithium-ion battery manufacture. Modified
SAN Latex is made from butadiene, propylene, ammonia, benzene,
ethylene, methane, and sulfuric acid. Taxable chemicals constitute
72.98 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 Modified
SAN Latex is by emulsion polymerization of butadiene, acrylonitrile,
styrene, and methyl methacrylate monomers in the presence of an
emulsifier and a free-radical initiator. Acrylonitrile monomer is
produced by the SOHIO process (i.e., catalytic ammoxidation of
propylene). 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. Methyl methacrylate monomer is produced by is produced from
acetone, hydrogen cyanide, sulfuric acid, and methanol. Acetone is
produced from benzene and propylene. Hydrogen cyanide is produced from
methane and ammonia. Methanol is produced from syngas and hydrogen is
produced from steam-reforming methane.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production: w
C<INF>4</INF>H<INF>6</INF> (butadiene) + (x+z)
C<INF>3</INF>H<INF>6</INF> (propylene) + (x+z) NH<INF>3</INF> (ammonia)
+ (y+z) C<INF>6</INF>H<INF>6</INF> (benzene) + y
C<INF>2</INF>H<INF>4</INF> (ethylene) + \3/2\z CH<INF>4</INF> (methane)
+ z H<INF>2</INF>SO<INF>4</INF> (sulfuric acid) + (\3/2\x+\5/2\z)
O<INF>2</INF> (oxygen) + z CO (carbon
[[Page 57449]]
monoxide) [rarr]
(C<INF>4</INF>H<INF>6</INF>)<INF>w</INF>(C<INF>3</INF>H<INF>3</INF>N)<INF>x</INF>
(C<INF>8</INF>H<INF>8</INF>)<INF>y</INF>(C<INF>5</INF>H<INF>8</INF>O<INF>2</INF>
)<INF>z</INF> (Modified SAN Latex) + (3x+2z) H<INF>2</INF>O (water) + y
H<INF>2</INF> (hydrogen) + z C<INF>6</INF>H<INF>5</INF>OH (phenol) +
\1/2\z CO<INF>2</INF> (carbon dioxide) + z
NH<INF>4</INF>HSO<INF>4</INF> (ammonium hydrogen sulfate).
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $10.33 per ton.
(ii) Conversion factors: 0.13 for butadiene, 0.42 for propylene,
0.17 for ammonia, and 0.32 for benzene, 0.07 for ethylene, 0.03 for
methane, and 0.14 for sulfuric acid.
(9) Public docket number: IRS-2026-1026.
Michael H. Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2026-18264 Filed 9-8-26; 8:45 am]
BILLING CODE 4831-GV-P
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