Notice2026-18265
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94
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 vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>12</INF>H<INF>20</INF>O<INF>4</INF>)<INF>y</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=6.17, y=1, s=10.94) 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 57449-57450]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-18265]
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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 Vinyl Acetate-dibutyl Maleate
Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94
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 vinyl acetate-dibutyl maleate copolymer in a styrene
solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>12</INF>H<INF>20</INF>O<INF>4</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=6.17, y=1, s=10.94) 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-2026-1024 or Vinyl Acetate-dibutyl
Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94) 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 Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene
Solution; x=6.17, y=1, s=10.94), 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 vinyl acetate-dibutyl maleate copolymer in a
styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-(C<INF>12</INF>H<INF>20</INF>
O<INF>4</INF>)<INF>y</INF>-(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>;
x=6.17, y=1, s=10.94) be added to the list of taxable substances under
section 4672(a) of the Internal Revenue Code (List). The petition
requesting the addition of vinyl acetate-dibutyl maleate copolymer in a
styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-(C<INF>12</INF>H<INF>20</INF>
O<INF>4</INF>)<INF>y</INF>-(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>;
x=6.17, y=1, s=10.94) 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: Vinyl acetate-dibutyl maleate copolymer in a
styrene solution
((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-(C<INF>12</INF>H<INF>20</INF>
O<INF>4</INF>)<INF>y</INF>-(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>;
x=6.17, y=1, s=10.94).
(2) Petitioner: AOC Resins and Coatings, Inc. and AOC, LLC are
importers of vinyl acetate-dibutyl maleate copolymer in a styrene
solution.
(3) Proposed classification numbers:
(i) HTSUS number: 3905.29.0000.
(ii) Schedule B number: 3905.29.0000.
(iii) CAS number: 25035-90-9; 100-42-5.
(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: January
1, 2023.
(5) Description from petition: Vinyl acetate-dibutyl maleate
copolymer in a styrene solution is a thermoplastic low-profile additive
that expands and thus counteracts the shrinking of the polyester resin
as it gels and cures ensuring a smooth surface of the molded part.
Vinyl acetate-dibutyl maleate copolymer in a styrene solution is made
from ethylene, methane, benzene, propylene, and butane. Taxable
chemicals constitute 71.57 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 vinyl
acetate-dibutyl maleate copolymer in a styrene solution is by
dissolving 40% Synthomer ADS H356 in 60% styrene. Synthomer ADS H356 is
produced through the free-radical polymerization of vinyl acetate and
dibutyl maleate monomers.
Vinyl acetate monomer is produced by the reaction of ethylene and
acetic acid with oxygen in the presence of a palladium catalyst. Acetic
acid is produced through the carbonylation of methanol. Methanol is
made from syngas and hydrogen, which is made from steam-methane
reforming.
Dibutyl maleate monomer is produced by the reaction of maleic acid
anhydride and 1-butanol in presence of p-toluenesulfonic acid. Maleic
acid anhydride is produced by is produced by vapor-phase oxidation of
butane. Butanol is produced by the hydroformylation of propylene to
butanal, which is then reduced with hydrogen.
Styrene 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.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production: (x+s)
C<INF>2</INF>H<INF>4</INF> (ethylene) + (\1/2\x+y) CH<INF>4</INF>
(methane) + y C<INF>4</INF>H<INF>10</INF> (butane) + 2y
C<INF>3</INF>H<INF>6</INF> (propylene) + s C<INF>6</INF>H<INF>6</INF>
(benzene) + (2x+2y) CO (carbon monoxide) + (\1/2\x+7/2y) O<INF>2</INF>
(oxygen) [rarr] (C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>-
(C<INF>12</INF>H<INF>20</INF>O<INF>4</INF>)<INF>y</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>s</INF> (vinyl acetate-dibutyl maleate
copolymer in a styrene solution, l) + 3y H<INF>2</INF>0 (water) + (\1/
2\x+y) CO<INF>2</INF> (carbon dioxide) + s H<INF>2</INF> (hydrogen).
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(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $7.71 per ton.
(ii) Conversion factors: 0.25 for ethylene, 0.03 for methane, 0.45
for benzene, 0.04 for propylene, and 0.03 for butane.
(9) Public docket number: IRS-2026-1024.
Michael H. Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2026-18265 Filed 9-8-26; 8:45 am]
BILLING CODE 4831-GV-P
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