Federal Register #IRS20261028

IRS Notice: Petition to Add MDI to Superfund Taxable Substances List

This notice from the Internal Revenue Service (IRS), part of the Treasury Department, announces a regulatory petition regarding chemical taxation. - Government Buyer: - Internal Revenue Service (IRS), U.S. Department of the Treasury - Petition Details: - Huntsman International LLC has petitioned to add methylene diphenyl diisocyanate (MDI) to the list of taxable substances under the Superfund tax - MDI is a homologous series of aromatic diisocyanates used in manufacturing polyurethane products (coatings, adhesives, sealants, foams) - Chemical identifiers include HTSUS number 2929.10.8010, Schedule B number 2929.10.8010, CAS numbers 101688 and 9016879 - OEMs and Vendors: - Huntsman International LLC (petitioner and manufacturer of MDI) - Notable Requirements: - The IRS requests public comments and allows requests for a public hearing - The notice is not a procurement or award; it is part of a regulatory process to potentially modify the list of taxable substances - No products or services are being procured; the focus is on regulatory classification and taxation - Unique Aspects: - Petition includes detailed chemical composition, production process, and proposed tax rate for MDI - The outcome may impact manufacturers and importers of MDI and related polyurethane products

Description

This notice announces that a petition has been filed requesting that methylene diphenyl diisocyanate (MDI) be added to the list of taxable substances under the Superfund tax on chemical substances. The petition includes details about the chemical composition, production process, and proposed tax rate. The notice requests public comments on the petition and clarifies that this is not a determination to modify the list. Comments and requests for a public hearing must be received by October 26, 2026.

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