Federal Register #2026-18264

IRS Notice: Petition to Add Modified SAN Latex and Vinyl Acetate-dibutyl Maleate Copolymer to Superfund Taxable Substances List

This IRS notice announces petitions to add two industrial chemical substances to the Superfund Taxable Substances List: - Government Buyer: - Internal Revenue Service (IRS), Department of the Treasury - Office of Chief Counsel - OEMs and Vendors: - Zeon Chemicals L.P. (Modified SAN Latex) - AOC Resins and Coatings, Inc. and AOC, LLC (Vinyl acetate-dibutyl maleate copolymer) - Products Requested: - Modified SAN Latex (Butadiene-acrylonitrile-methyl methacrylate-styrene copolymer) - Used as a binder in lithium-ion battery manufacturing - Chemical formula: (C4H6)w(C3H3N)x(C8H8)y(C5H8O2)z; w=124.79, x=424.05, y=129.62, z=72.41 - HTSUS number: 4002.11.000; CAS numbers: 9010940, 7732185 - Vinyl acetate-dibutyl maleate copolymer in a styrene solution - Thermoplastic additive for polyester resin molding - Chemical formula: (C4H6O2)x-(C12H20O4)y-(C8H8)s; x=6.17, y=1, s=10.94 - HTSUS number: 3905.29.0000; CAS numbers: 25035909, 100425 - Unique Requirements: - Detailed chemical formulas and classification numbers provided - Substances are used in advanced manufacturing (batteries, resin molding) - IRS requests public comments on the petitions; this is not a final determination - No specific quantities or contract duration; focus is on regulatory classification - Petitioners are the OEMs/importers of the substances - The notice is relevant for manufacturers, importers, and users of these chemicals in industrial applications

Description

This notice announces that a petition has been filed requesting that butadiene-acrylonitrile-methyl methacrylate-styrene copolymer, also known as Modified SAN Latex, be added to the list of taxable substances under the Superfund Tax on Chemical Substances. The petition includes detailed chemical composition and production process information. 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 November 9, 2026.

View original listing