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or withdrawn once submitted to the 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
7248 Federal Register / Vol. 90, No. 12 / Tuesday, January 21, 2025 / Notices 

sodium chlorite) 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 

Sodium Chlorite), 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 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 sodium chlorite be 

added to the list of taxable substances 

under section 4672(a) of the Internal 

Revenue Code (List). The petition 

requesting the addition of sodium 

chlorite 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: Sodium chlorite. 

This substance is also known as 

NaClO2. 

(2) Petitioner: Occidental Chemical 

Corporation, an exporter of sodium 

chlorite. 

(3) Proposed classification numbers: 

(i) HTSUS number: 2828.90.0000. 

(ii) Schedule B number: 2828.90.0000. 

(iii) CAS number: 7758–19–2. 

(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: Sodium 

chlorite, a solid (crystals), is used in 

control of biological activity in potable 

and non-potable water applications. 

Additional applications include textile 

bleaching and disinfection of meat 

processing facilities. 

Sodium chlorite is made from sodium 

hydroxide and chlorine. Taxable 

chemicals constitute 75.87 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 sodium chlorite is 

electrolytic production of NaClO3

followed by hydrochlorination with wet 

acid with byproduct chlorine and 

hydrogen used in manufacture of acid. 

This substance is produced as a pure 

component, not a mixture, though it 

may be sold as an aqueous liquid. 

(7) Stoichiometric material 

consumption equation, based on 

process identified as predominant 

method of production: 

2 Cl2 (chlorine) + 4 NaOH (sodium 

hydroxide) + 3 O2 (oxygen) → 4 

NaClO2 (sodium chlorite) + 2 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: $2.35 per ton. 

(ii) Conversion factors: 0.39 for 

chlorine, 0.44 for sodium hydroxide. 

(9) Public docket number: IRS–2025– 

0011. 

Michael Beker, 

Senior Counsel (Energy, Credits, and Excise 

Tax), IRS Office of Chief Counsel. 

[FR Doc. 2025–01371 Filed 1–17–25; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Internal 

Revenue Service (IRS) Information 

Collection Request 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before February 20, 2025 to be 

assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Melody Braswell by 

emailing PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

Title: IRS Governmental Liaison (GL) 

Data Exchange Request. 

OMB Number: 1545–NEW. 

Form Number: Form 15426. 

Abstract: Form 15426 is an initial 

intake form used to establish a 

collaboration between internal IRS 

business units and external stakeholders 

before the commencement of any 

agreement of tax return and tax return 

information to be exchanged. The 

respondents are Federal, State, and local 

agencies that are voluntarily initiating a 

request for data from the IRS. 

Current Actions: There is a new 

information collection. 

Type of Review: New collection. 

Affected Public: Federal, State, and 

local agencies. 

Estimated Number of Responses: 15. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 15. 

Authority: 44 U.S.C. 3501 et seq. 

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2025–01359 Filed 1–17–25; 8:45 am] 

BILLING CODE 4830–01–P 


ddrumheller on DSK120RN23PROD with NOTICES1