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[Federal Register Volume 90, Number 12 (Tuesday, January 21, 2025)]
[Notices]
[Pages 7246-7247]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-01370]

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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 Cyanuric Acid

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 cyanuric acid 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 March 24, 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-2025-0008 or cyanuric acid) 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cannot be edited or withdrawn once submitted to the Federal eRulemaking 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 Cyanuric Acid), 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 Clark or Camille Edwards 
Bennehoff at (202) 317-6855 (not a toll-free number).

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 cyanuric acid be added to the list of taxable 
substances under section 4672(a) of the Internal Revenue Code (List). 
The petition requesting the addition of cyanuric acid 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: Cyanuric acid
    The substance is also known as 1,3,5-Triazinane-2,4,6-trione, CYA, 
or C3N3O3H3.
    (2) Petitioner: Occidental Chemical Corporation, an interested 
person in cyanuric acid
    (3) Proposed classification numbers:
    (i) HTSUS number: 2933.69.6050
    (ii) Schedule B number: 2933.69.0000
    (iii) CAS number: 108-80-5
    (4) Petition filing dates:
    (i) Petition filing date for purposes of making a determination: 
November 25, 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: October 
1, 2024
    (5) Description from petition: Cyanuric acid, a solid (powder), is 
an ingredient used to manufacture dichloroisocyanuric acid (dichlor) 
and trichloroisocyanuric acid (trichlor).
    Cyanuric acid is made from ammonia. Taxable chemicals constitute 
27.90 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 process for the manufacture of 
cyanuric acid is

[[Page 7247]]

using urea thermal decomposition to produce cyanuric acid.
    (7) Stoichiometric material consumption equation, based on process 
identified as predominant method of production:

3 NH3 (ammonia) + 3 CO2 (carbon dioxide) [rarr] 
C3N3O3H3 (cyanuric acid) + 
3 H2O (water)

    (8) Tax rate calculated by Petitioner, based on Petitioner's 
conversion factors for taxable chemicals used in production of 
substance:
    (i) Tax rate: $2.11 per ton.
    (ii) Conversion factors: 0.40 for ammonia.
    (9) Public docket number: IRS-2025-0008.

Michael Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief 
Counsel.
[FR Doc. 2025-01370 Filed 1-17-25; 8:45 am]
BILLING CODE P
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