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[Federal Register Volume 89, Number 230 (Friday, November 29, 2024)]
[Notices]
[Pages 94879-94880]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-28069]

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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 Di-isobutyl Ketone

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 was filed 
requesting that di-isobutyl ketone 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 January 28, 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 https://www.regulations.gov 
(indicate public docket number IRS-2024-0056 or di-isobutyl ketone) 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cannot be edited or withdrawn once submitted to the Federal eRulemaking 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 Di-isobutyl Ketone), 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: Andrew J. Clark or 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 di-isobutyl ketone be added to the list of 
taxable substances under section 4672(a) of the Internal Revenue Code 
(List). The petition requesting the addition of di-isobutyl ketone 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: Di-isobutyl ketone.
    The substance is also known as 2,6-dimethyl-4-heptanone, 2,6-
dimethylheptan-4-one, DIBK, and isovalerone.
    (2) Petitioner: ALTIVIA Ketones & Additives, LLC, an exporter of 
di-isobutyl ketone.
    (3) Proposed classification numbers:
    (i) HTSUS number: 2914.19.0000.
    (ii) Schedule B number: 2914.19.0000.
    (iii) CAS number: 108-83-8.
    (4) Petition filing dates:
    (i) Petition filing date for purposes of making a determination: 
September 23, 2024.
    (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, 2024
    (5) Description from petition: According to the petition, di-
isobutyl ketone is an organic compound. It is used in solvents; paints 
and coatings; automobile refinishing; and pharmaceuticals.
    Di-isobutyl ketone is made from propylene. Taxable chemicals 
constitute

[[Page 94880]]

87.51 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 production is aldol 
condensation of acetone. Aldol condensation is a two-step process in 
which an aldol reaction forms an aldol product and a dehydration 
reaction removes water to form the final product. The process uses 
acetone in condensation, dehydration, and hydrogenation steps. Acetone 
is passed over a strong base catalyst to form diacetone alcohol, then 
dehydrated to mesityl oxide, and subsequently hydrogenated to methyl 
isobutyl ketone. Generally, the process forms co-produced methyl 
isobutyl ketone, methyl isobutyl carbinol, di-isobutyl ketone and, to a 
lesser extent, di-isobutyl carbinol.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

3(C3H6 (propylene)) + H2O [rarr] 
C9H18O (di-isobutyl ketone) + H2

    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $8.67 per ton.
    (ii) Conversion factors: 0.89 for propylene.
    (9) Public docket number: IRS-2024-0056.

Michael Beker,
Senior Counsel (Passthroughs and Special Industries), IRS Office of 
Chief Counsel.
[FR Doc. 2024-28069 Filed 11-27-24; 8:45 am]
BILLING CODE 4830-01-P
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