90 FR 63 pgs. 14690-14691 - Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(ethylene-propylene) Rubber (m=59.04, n=40.96)
Type: NOTICEVolume: 90Number: 63Pages: 14690 - 14691
Pages: 14690, 14691FR document: [FR Doc. 2025-05628 Filed 4-2-25; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
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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(ethylene-propylene) Rubber (m=59.04, n=40.96)
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of filing and request for comments.
SUMMARY:
This notice of filing announces that a petition has been filed requesting that poly(ethylene-propylene) rubber ((C 2 H 4 ) m -(C 3 H 6 ) n ; m=59.04, n=40.96) 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 June 2, 2025.
ADDRESSES:
[top] Commenters are encouraged to submit public comments or requests for a public hearing relating to this petition electronically via the Federal eRulemaking Portal at http://www.regulations.gov (indicate public docket number IRS-2025-0025 or poly(ethylene-propylene) rubber ((C 2 H 4 ) m -(C 3 H 6 ) n ; m=59.04, n=40.96)) 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 Comments cannot be edited or withdrawn once submitted to the Federal eRulemaking Portal.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
FOR FURTHER INFORMATION CONTACT:
Andrew Clark 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 poly(ethylene-propylene) rubber ((C 2 H 4 ) m -(C 3 H 6 ) n ; m=59.04, n=40.96) be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (List). The petition requesting the addition of poly(ethylene-propylene) rubber ((C 2 H 4 ) m -(C 3 H 6 ) n ; m=59.04, n=40.96) 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(ethylene-propylene) rubber ((C 2 H 4 ) m -(C 3 H 6 ) n ; m=59.04, n=40.96).
(2) Petitioner: Arlanxeo USA LLC and Arlanxeo Canada Inc., importers and exporters of poly(ethylene-propylene) rubber ((C 2 H 4 ) m -(C 3 H 6 ) n ; m=59.04, n=40.96).
(3) Proposed classification numbers:
(i) HTSUS number: 3901.40.0000.
(ii) Schedule B number: 3901.40.0000.
(iii) CAS number: 9010-71-1.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination: February 7, 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: July 1, 2022.
(5) Description from petition: Poly(ethylene-propylene) rubber is a synthetic rubber produced from a combination of ethylene and propylene. Poly(ethylene-propylene) rubber has a low compression set, good resistance to heat, cold, and chemicals. Poly(ethylene-propylene) rubber is a good choice for a sealing material. Poly(ethylene-propylene) rubber is also used to produce hoses, diaphragms, and profiles (door and window seals). Poly(ethylene-propylene) rubber is also found in safety-related parts of vehicle braking systems.
Poly(ethylene-propylene) rubber is made from ethylene and propylene. Taxable chemicals constitute 100 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 poly(ethylene-propylene) rubber is through the catalytic polymerization of ethylene and propylene monomers in a solution using various catalysts.
(7) Stoichiometric material consumption equation, based on process identified as predominant method of production:
m C 2 H 4 (ethylene) + n C 3 H 6 (propylene) ? (C 2 H 4 ) m -(C 3 H 6 ) n (poly(ethylenepropylene) rubber)
(8) Tax rate calculated by Petitioner, based on Petitioner's conversion factors for taxable chemicals used in production of substance:
(i) Tax rate: $9.74 per ton.
(ii) Conversion factors: 0.49 for ethylene, 0.51 for propylene.
(9) Public docket number: IRS-2025-0025.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel.
[FR Doc. 2025-05628 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P