Federal Register #2026-18265

IRS Notice: Petition to Add Vinyl Acetate-dibutyl Maleate Copolymer and Acrylonitrile-butadiene Rubber to Superfund Taxable Substances List

This notice from the Internal Revenue Service (IRS), Department of the Treasury, announces the filing of petitions to add two chemical substances to the Superfund Taxable Substances List. - Government Buyer: - Internal Revenue Service (IRS), Office of Chief Counsel, Department of the Treasury - OEMs and Vendors Mentioned: - AOC Resins and Coatings, Inc. - AOC, LLC - Zeon Chemicals L.P. - Products/Services Requested: - Vinyl acetate-dibutyl maleate copolymer in a styrene solution - Chemical formula: (C₄H₆O₂)x-(C₁₂H₂₀O₄)y-(C₈H₈)s (x=6.17, y=1, s=10.94) - CAS Numbers: 25035909; 100425 - No purchase quantity specified - Used as a thermoplastic low-profile additive to counteract shrinking of polyester resin during curing - Acrylonitrile-butadiene rubber (NBR) - Chemical formula: (C₄H₆)x-(C₃H₃N)y-(C₂₅H₄₄OS₂)a (x=3,344.33, y=1,335.09, a=2.98) - CAS Numbers: 9003183, 8 - No purchase quantity specified - Used in oil-resistant products such as fuel hoses, gaskets, and rollers - Unique or Notable Requirements: - The IRS is requesting public comments on the petitions to add these substances to the taxable list - The notice provides detailed chemical compositions, production processes, and proposed classification numbers (HTSUS, Schedule B, CAS) - This is a regulatory comment opportunity, not a procurement or solicitation for products/services - No contract or purchase is being made; the notice is for regulatory review only

Description

This notice announces that a petition has been filed requesting that vinyl acetate-dibutyl maleate copolymer in a styrene solution be added to the list of taxable substances under the Superfund Tax on Chemical Substances. The petition details the chemical composition, production process, and tax rate calculation for the substance. The notice requests public comments on the petition and clarifies that this is not a determination to modify the list. Comments must be received by November 9, 2026.

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