[Federal Register Volume 87, Number 250 (Friday, December 30, 2022)]
[Notices]
[Pages 80579-80580]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-28407]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Superfund Chemical Substance Tax; Request To Modify List of 
Taxable Substances; Filing of Petition for Polyphenylene Sulfide

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 
pursuant to Revenue Procedure 2022-26, 2022-29 I.R.B. 90, requesting 
that polyphenylene sulfide be added to the list of taxable substances 
under section 4672(a) of the Internal Revenue Code. 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 February 28, 2023.

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 http://www.regulations.gov 
(indicate public docket number IRS-2022-0037 or polyphenylene sulfide) 
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cannot be edited or withdrawn once submitted to the Federal eRulemaking 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:LPD:PR (Notice of 
Filing for Polyphenylene Sulfide), 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 www.regulations.gov, 
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: Please contact Amanda F. Dunlap, (202) 
317-6855 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 
    (a) Overview. The petition requesting the addition of polyphenylene 
sulfide to the list of taxable substances under section 4672(a) of the 
Internal Revenue Code 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 content in this notice of filing does not constitute 
Department of the Treasury or Internal Revenue Service confirmation of 
the accuracy of the information published.
    (b) Petition Content.
    (1) Substance name: Polyphenylene sulfide.
    According to the petition, these are the commonly used substance 
names for polyphenylene sulfide:


[[Page 80580]]


Polyphenylene sulfide
PPS
Poly(p-phenylenesulfide)
Benzene, 1,4-dichloro-, polymer with sodium sulfide

    (2) Petitioner: Celanese Ltd., an exporter of polyphenylene 
sulfide.
    (3) Proposed Classification Numbers:

HTSUS number: 3911.90.2500
Schedule B number: 3911.90.6100
CAS numbers: 25212-74-2, 26125-40-6

    (4) Petition Filing Date: December 20, 2022.
    Petition filing date for purposes of section 11.02 of Rev. Proc. 
2022-26: July 1, 2022.
    (5) Brief Description of the Petition: According to the petition, 
polyphenylene sulfide is a high-performance thermoplastic, has high 
heat and chemical resistance, and is used in applications such as 
filters, appliance, machine and automobile parts, replacing steel in 
some cases.
    In the final step, polyphenylene sulfide is manufactured by the 
polymerization of 1,4-dichlorobenzene (p-DCB), a taxable substance, 
with sodium hydrosulfide and sodium hydroxide. Sodium hydrosulfide is 
made from sodium hydroxide and hydrogen sulfide. Taxable chemicals 
constitute 90.0 percent by weight of the materials used to produce this 
substance.
    (6) Process Identified in Petition as Predominant Method of 
Production of Substance:
    Three separate reactions:
    (A) 1,4 dichlorobenzene is made from the reaction of benzene with 2 
equivalents of chlorine.
    (B) Sodium hydrogen sulfide is made from the reaction of hydrogen 
sulfide with sodium hydroxide.
    (C) 1,4-dichlorobenzene (p-dichlorobenzene, p-DCB), sodium 
hydrosulfide (NaSH), and sodium hydroxide (NaOH) are reacted at high 
temperature and high pressure to form polyphenylene sulfide and 
byproduct sodium chloride.
    (7) Stoichiometric Material Consumption Equation, Based on Process 
Identified as Predominant Method of Production:

n [2 NaOH + C6H6 + 2 Cl2 + 
H2S ] >< 
[phenylene sulfide]n + 2n H2O + 2n NaCl

    (8) Rate of Tax Calculated by Petitioner Based on Petitioner's 
Conversion Factors for Taxable Chemicals Used in Production of 
Substance: Rate of Tax: $14.50 per ton.

    Conversion Factors:

0.74 for sodium hydroxide
0.72 for benzene
1.31 for chlorine

    (9) Public Docket Number: IRS-2022-0037.

Stephanie Bland,
Branch Chief (Passthroughs and Special Industries), IRS Office of Chief 
Counsel.
[FR Doc. 2022-28407 Filed 12-29-22; 8:45 am]
BILLING CODE 4830-01-P