Document

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98)

This notice of filing announces that a petition has been filed requesting that ethylene propylene diene (EPDM) rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>x</INF>(C<INF>3</INF>H<IN...

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Department of the Treasury

Internal Revenue Service

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 ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98)) 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 July 21, 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 http://www.regulations.gov (indicate public docket number IRS-2025-0058 or ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98))) 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 Comments cannot be edited or withdrawn once submitted to the Federal eRulemaking Portal.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 Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98)), 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 http://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:

Jacob W. Peeples at (202) 317-6855 (not a toll-free number).

SUPPLEMENTARY INFORMATION: ( printed page 21826)

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 ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98)) be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (List). The petition requesting the addition of ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98)) 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: Ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98)).

(2) Petitioner: Exxon Mobil Corporation, an exporter of ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98)).

(3) Proposed classification numbers:

(i) HTSUS number: 4002.70.00.

(ii) Schedule B number: 4002.70.0000.

(iii) CAS number: 25034-71-3.

(4) Petition filing dates:

(i) Petition filing date for purposes of making a determination: May 1, 2025.

(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: Ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98)) is a synthetic rubber used in automotive parts (such as hoses and weather seals), wire and cable insulation, and oil additives, among others.

Ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98)) is made from ethylene, propylene, butadiene, and cyclopentadiene. Taxable chemicals constitute 97.41 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 method of producing ethylene propylene diene (EPDM) rubber ((C₂ H₄)_x (C₃ H₆)_y (C₉ H₁₂)_z; (x=5134, y=2250, z=98)) is copolymerization of ethylene and propylene with or without a small amount of a non-conjugated diene.

(7) Stoichiometric material consumption equation, based on process identified as predominant method of production:

5,134 C₂ H₄ [ethylene] + 2,250 C₃ H₆ [propylene] + 98 C₄ H₆ [butadiene] + 98 C₅ H₆ [cyclopentadiene] → (5,134 C₂ H₄ + 2,250 C₃ H₆ + 98 C₉ H₁₂) [ethylene propylene diene rubber]

(8) Tax rate calculated by Petitioner, based on Petitioner's conversion factors for taxable chemicals used in production of substance:

(i) Tax rate: $9.45 per ton.

(ii) Conversion factors: 0.57 for ethylene, 0.38 for propylene, 0.02 for butadiene.

(9) Public docket number: IRS-2025-0058.

Michael Beker,

Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel.

[FR Doc. 2025-09134 Filed 5-20-25; 8:45 am]

BILLING CODE 4830-01-P

Legal Citation

Federal Register Citation

Use this for formal legal and research references to the published document.

90 FR 21825

Web Citation

Suggested Web Citation

Use this when citing the archival web version of the document.

“Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98),” thefederalregister.org (May 21, 2025), https://thefederalregister.org/documents/2025-09134/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing-for-ethylene-propylen.