[Federal Register Volume 90, Number 63 (Thursday, April 3, 2025)]
[Notices]
[Page 14693]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-05631]
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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 Styrene-Acrylonitrile (a=0.26,
s=0.74)
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 styrene-acrylonitrile
((C3H3N)a-
(C8H8)s; a=0.26, s=0.74) 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: 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-2025-0031 or styrene-acrylonitrile
((C3H3N)a-
(C8H8)s; a=0.26, s=0.74) 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edited or withdrawn once submitted to the Federal eRulemaking Portal.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
Styrene-Acrylonitrile ((C3H3N)a-
(C8H8)s; a=0.26, s=0.74)) 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: Camille Edwards Bennehoff 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 styrene-acrylonitrile
((C3H3N)a-
(C8H8)s; a=0.26, s=0.74) be added to
the list of taxable substances under section 4672(a) of the Internal
Revenue Code (List). The petition requesting the addition of styrene-
acrylonitrile ((C3H3N)a-
(C8H8)s; a=0.26, s=0.74) 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: Styrene-acrylonitrile
((C3H3N)a-
(C8H8)s; a=0.26, s=0.74).
(2) Petitioner: Trinseo LLC, an importer and exporter of styrene-
acrylonitrile ((C3H3N)a-
(C8H8)s; a=0.26, s=0.74).
(3) Proposed classification numbers:
(i) HTSUS number: 3903.20.0000 (Pellets).
(ii) Schedule B number: 3903.20.0000 (Pellets).
(iii) CAS number: 9003-54-7.
(4) Petition filing dates:
(i) Petition filing date for purposes of making a determination:
February 14, 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: March 1,
2024.
(5) Description from petition: According to the petition, styrene-
acrylonitrile ((C3H3N)a-
(C8H8)s; a=0.26, s=0.74), also
referred to as SAN, is a thermoplastic copolymer of acrylonitrile and
styrene. It is used for injection molding and thermoforming into
plastic articles.
Styrene-acrylonitrile ((C3H3N)a-
(C8H8)s; a=0.26, s=0.74) is made from
propylene, ammonia, benzene, and ethylene. Taxable chemicals constitute
88.27 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 styrene-
acrylonitrile ((C3H3N)a-
(C8H8)s; a=0.26, s=0.74), is through
free radical, random copolymerization of 100% of the acrylonitrile and
styrene monomers. Low levels of unreacted monomers remain bound within
the polymer matrix as ``residual'' components of the product as sold or
imported.
(7) Stoichiometric material consumption equation, based on process
identified as predominant method of production:
a C3H6 (propylene) + a NH3 (ammonia) +
3/2a O2 + s C6H6 (benzene) + s
C2H4 (ethylene) [rarr]
(C3H3N)a-
(C8H8)s (SAN) + 3a H2O + s
H2
(8) Tax rate calculated by Petitioner, based on Petitioner's
conversion factors for taxable chemicals used in production of
substance:
(i) Tax rate: $9.91 per ton.
(ii) Conversion factors: 0.12 for propylene, 0.05 for ammonia, 0.64
for benzene, and 0.23 for ethylene.
(9) Public docket number: IRS-2025-0031.
Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief
Counsel.
[FR Doc. 2025-05631 Filed 4-2-25; 8:45 am]
BILLING CODE 4830-01-P