Notice2026-18267
Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Solution Styrene Butadiene Rubber; m=5,474.21, n=504.08, a=3.30
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 solution styrene butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; m=5,474.21, n=504.08, a=3.30), also known as "sSBR," 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 57447-57448]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-18267]
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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 Solution Styrene Butadiene
Rubber; m=5,474.21, n=504.08, a=3.30
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 solution styrene butadiene rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; m=5,474.21,
n=504.08, a=3.30), also known as ``sSBR,'' 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-2026-1030 or Solution Styrene
Butadiene Rubber; m=5,474.21, n=504.08, a=3.30) 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
Solution Styrene Butadiene Rubber; m=5,474.21, n=504.08, a=3.30), 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 sSBR be added to the list of taxable substances
under section 4672(a) of the Internal Revenue Code (List). The petition
requesting the addition of sSBR 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: Solution styrene butadiene rubber
((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; m=5,474.21,
n=504.08, a=3.30).
The substance is also known as sSBR.
(2) Petitioner: Zeon Chemicals L.P. is an importer and exporter of
sSBR.
(3) Proposed classification numbers:
(i) HTSUS number: 4002.19.0016.
(ii) Schedule B number: 4002.19.1600.
(iii) CAS number: 9003-55-8.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
November 21, 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: sSBR is a general-purpose synthetic
rubber derived from butadiene and styrene. sSBR is used in the
production of tires, and other rubber parts like gaskets and conveyor
belts. sSBR is made from butadiene, benzene, ethylene, propylene,
methane, and sodium hydroxide. Taxable chemicals constitute 99.11
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 sSBR is
through the termination-free, anionic solution polymerization of
butadiene and styrene initiated by alkyl lithium compounds in a
hydrocarbon solvent, usually hexane or cyclohexane. Styrene monomer is
produced by the dehydrogenation of ethylbenzene. Ethylbenzene is
produced via a Friedel-Crafts reaction of benzene and ethylene. Phenol,
2-methyl-4,6-bis[(octylthio)methyl] is produced by reacting o-cresol,
1-octanethiol, and formaldehyde. o-Cresol is produced from the
methylation of phenol using methanol. Methanol is made from syngas.
Hydrogen is produced from steam-methane reforming. 1-Octanethiol
[[Page 57448]]
is produced by from halogen substituted octane and sodium hydrosulfide.
Halogen substituted octane is produced by reacting octane and a halogen
(e.g., iodine). Sodium hydrosulfide is produced by the reaction of
sodium hydroxide with hydrogen sulfide. Formaldehyde is produced by the
catalytic oxidation of methanol.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production: m
C<INF>4</INF>H<INF>6</INF> (butadiene) + n [C<INF>6</INF>H<INF>6</INF>
(benzene) + C<INF>2</INF>H<INF>4</INF> (ethylene)] + a
[C<INF>6</INF>H<INF>6</INF> (benzene) + C<INF>3</INF>H<INF>6</INF>
(propylene) + \3/2\ CH<INF>4</INF> (methane) + 2 NaOH (sodium
hydroxide) + 2 O<INF>2</INF> (oxygen) + 3 CO (syngas) + 2
C<INF>8</INF>H<INF>18</INF> (octane) + 2 I<INF>2</INF> (iodine) + 2
H<INF>2</INF>S (hydrogen sulfide)] [rarr]
(C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>-
(C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>-
(C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF> (sSBR) + n
H<INF>2</INF> + a C<INF>3</INF>H<INF>6</INF>O (acetone) + \3/2\a
CO<INF>2</INF> + 4a H<INF>2</INF>O + 2a HI + 2a NaI.
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $9.75 per ton.
(ii) Conversion factors: 0.85 for butadiene, 0.11 for benzene, 0.04
for ethylene, 0.0004 for propylene, 0.0002 for methane, and 0.0008 for
sodium hydroxide.
(9) Public docket number: IRS-2026-1030.
Michael H. Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2026-18267 Filed 9-8-26; 8:45 am]
BILLING CODE 4831-GV-P
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