7246 Federal Register / Vol. 90, No. 12 / Tuesday, January 21, 2025 / Notices 

FOR FURTHER INFORMATION CONTACT: 

Andrew Clark or Camille Edwards 

Bennehoff at (202) 317–6855 (not a tollfree 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 potassium bicarbonate 

be added to the list of taxable 

substances under section 4672(a) of the 

Internal Revenue Code (List). The 

petition requesting the addition of 

potassium bicarbonate 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: Potassium 

bicarbonate. 

The substance is also known as K 

Bicarb or KCHO3. 

(2) Petitioner: Occidental Chemical 

Corporation, an exporter of potassium 

bicarbonate. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2836.40.2000. 

(ii) Schedule B number: 2836.40.0000. 

(iii) CAS number: 298–14–6. 

(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: July 1, 2022. 

(5) Description from petition: 

Potassium bicarbonate, a solid (powder), 

is used in cattle feed supplements and 

glass manufacture. It is also used as a 

food additive and can be a pharmaingredient. 

Potassium bicarbonate is made from 

potassium hydroxide. Taxable 

chemicals constitute 56.04 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 

manufacture of potassium bicarbonate is 

absorption of CO2 with potassium 

hydroxide. The predominant process for 

carbonate manufacture is absorption of 

CO2 with alkaline liquid. This substance 

is produced as a pure component, not a 

mixture. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

CO2 (carbon dioxide) + KOH (potassium 

hydroxide) → HKCO3 (potassium 

bicarbonate) 

(8) Tax rate calculated by Petitioner, 

based on Petitioner’s conversion factors 

for taxable chemicals used in 

production of substance: 

(i) Tax rate: $0.25 per ton. 

(ii) Conversion factors: 0.56 for 

Potassium hydroxide. 

(9) Public docket number: IRS–2025– 

0009. 

Michael Beker, 

Senior Counsel (Energy, Credits, and Excise 

Tax), IRS Office of Chief Counsel. 

[FR Doc. 2025–01372 Filed 1–17–25; 8:45 am] 

BILLING CODE 4830–01–P 

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. 

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 tollfree 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 


ddrumheller on DSK120RN23PROD with NOTICES1
Federal Register / Vol. 90, No. 12 / Tuesday, January 21, 2025 / Notices 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) → 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 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request to Modify List of 

Taxable Substances; Notice of Filing 

for Potassium Carbonate 

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 potassium carbonate 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–2025–0010 or 

potassium carbonate) 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 

Potassium Carbonate), 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 tollfree number). 

SUPPLEMENTARY INFORMATION: 

Request to Add Substance to ehe 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 potassium carbonate be 

added to the list of taxable substances 

under section 4672(a) of the Internal 

Revenue Code (List). The petition 

requesting the addition of potassium 

carbonate 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: Potassium 

carbonate. 

The substance is also known as 

Potcarb and K2CO3. 

(2) Petitioner: Occidental Chemical 

Corporation, an exporter of potassium 

carbonate. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2836.40.10000. 

(ii) Schedule B number: 2836.40.0000. 

(iii) CAS number: 584–08–7. 

(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: July 1, 2022. 

(5) Description from petition: 

Potassium carbonate, a solid (powder), 

is used in cattle feed supplements and 

glass manufacture. It is also used as a 

food additive and can be a pharmaingredient. 

Potassium carbonate is made from 

potassium hydroxide. Taxable 

chemicals constitute 71.83 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 

manufacture of potassium carbonate is 

absorption of CO2 with KOH. The 

predominant process for carbonate 

manufacture is absorption of CO2 with 

alkaline liquid. This substance is 

produced as a pure component, not a 

mixture. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

CO2 (carbon dioxide) + 2 KOH 

(potassium hydroxide) → K2CO3

(potassium carbonate) + 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: $0.36 per ton. 

(ii) Conversion factors: 0.81 for 

potassium hydroxide. 

(9) Public docket number: IRS–2025– 

0010. 

Michael Beker, 

Senior Counsel (Energy, Credits, and Excise 

Tax), IRS Office of Chief Counsel. 

[FR Doc. 2025–01373 Filed 1–17–25; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Superfund Tax on Chemical 

Substances; Request To Modify List of 

Taxable Substances; Notice of Filing 

for Sodium Chlorite 

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 sodium chlorite 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–2025–0011 or 


ddrumheller on DSK120RN23PROD with NOTICES1