Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94
This notice of filing announces that a petition has been filed requesting that vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2<...
This notice of filing announces that a petition has been filed requesting that vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C4
H6
O2)x
-(C12
H20
O4)y
-(C8
H8)s; x=6.17, y=1, s=10.94) 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 November 9, 2026.
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
www.regulations.gov
(indicate public docket number IRS-2026-1024 or Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94) 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 Comments cannot be edited or withdrawn once submitted to the Federal eRulemaking Portal.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 Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94), 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:
Jacob W. Peeples at (202) 317-6855 (not a toll-free 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 vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C4
H6
O2)x
-(C12
H20
O4)y
-(C8
H8)s; x=6.17, y=1, s=10.94) be added to the list of taxable substances under section 4672(a) of the Internal Revenue Code (List). The petition requesting the addition of vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C4
H6
O2)x
-(C12
H20
O4)y
-(C8
H8)s; x=6.17, y=1, s=10.94) 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.
(2)
Petitioner:
AOC Resins and Coatings, Inc. and AOC, LLC are importers of vinyl acetate-dibutyl maleate copolymer in a styrene solution.
(3)
Proposed classification numbers:
(i)
HTSUS number:
3905.29.0000.
(ii)
Schedule B number:
3905.29.0000.
(iii)
CAS number:
25035-90-9; 100-42-5.
(4)
Petition filing dates:
(i)
Petition filing date for purposes of making a determination:
November 18, 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:
January 1, 2023.
(5)
Description from petition:
Vinyl acetate-dibutyl maleate copolymer in a styrene solution is a thermoplastic low-profile additive that expands and thus counteracts the shrinking of the polyester resin as it gels and cures ensuring a smooth surface of the molded part. Vinyl acetate-dibutyl maleate copolymer in a styrene solution is made from ethylene, methane, benzene, propylene, and butane. Taxable chemicals constitute 71.57 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 vinyl acetate-dibutyl maleate copolymer in a styrene solution is by dissolving 40% Synthomer ADS H356 in 60% styrene. Synthomer ADS H356 is produced through the free-radical polymerization of vinyl acetate and dibutyl maleate monomers.
Vinyl acetate monomer is produced by the reaction of ethylene and acetic acid with oxygen in the presence of a palladium catalyst. Acetic acid is produced through the carbonylation of methanol. Methanol is made from syngas and hydrogen, which is made from steam-methane reforming.
Dibutyl maleate monomer is produced by the reaction of maleic acid anhydride and 1-butanol in presence of p-toluenesulfonic acid. Maleic acid anhydride is produced by is produced by vapor-phase oxidation of butane. Butanol is produced by the hydroformylation of propylene to butanal, which is then reduced with hydrogen.
Styrene is produced by the dehydrogenation of ethylbenzene using superheated steam over an iron(III) oxide catalyst. Ethylbenzene is produced via a Friedel-Crafts reaction of benzene and ethylene.
(7)
Stoichiometric material consumption equation, based on process identified as predominant method of production:
(x+s) C2
H4
(ethylene) + (
1/2
x+y) CH4
(methane) + y C4
H10
(butane) + 2y C3
H6
(propylene) + s C6
H6
(benzene) + (2x+2y) CO (carbon monoxide) + (
1/2
x+7/2y) O2
(oxygen) → (C4
H6
O2)x
-(C12
H20
O4)y
-(C8
H8)s
(vinyl acetate-dibutyl maleate copolymer in a styrene solution,
l
) + 3y H2
0 (water) + (
1/2
x+y) CO2
(carbon dioxide) + s H2
(hydrogen).
( printed page 57450)
(8)
Tax rate calculated by Petitioner, based on Petitioner's conversion factors for taxable chemicals used in production of substance:
(i)
Tax rate:
$7.71 per ton.
(ii)
Conversion factors:
0.25 for ethylene, 0.03 for methane, 0.45 for benzene, 0.04 for propylene, and 0.03 for butane.
(9)
Public docket number:
IRS-2026-1024.
Michael H. Beker,
Senior Counsel (Energy, Credits, and Excise Tax), IRS Office of Chief Counsel.
Use this for formal legal and research references to the published document.
91 FR 57449
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 Vinyl Acetate-dibutyl Maleate Copolymer in a Styrene Solution; x=6.17, y=1, s=10.94,” thefederalregister.org (September 9, 2026), https://thefederalregister.org/documents/2026-18265/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing-for-vinyl-acetate-dib.
www.regulations.gov