On September 3, 2024, the Internal Revenue Service (IRS) announced that petitions have been filed to add the following chemicals to the list of taxable substances:

• Diethylene Glycol Monomethyl Ether (89 Fed. Reg. 71788): The Dow Chemical Company, an exporter of diethylene glycol monomethyl ether, filed the petition. According to the petition, diethylene glycol monomethyl ether is an ethylene-based glycol ether solvent. Diethylene glycol monomethyl ether is a liquid used in a variety of applications, including coatings and cleaning. Diethylene glycol monomethyl ether is made from ethylene and methane. Taxable chemicals constitute 59.00 percent by weight of the materials used to produce this substance.
• Ethylene Glycol Phenyl Ether (89 Fed. Reg. 71785): The Dow Chemical Company, an exporter of ethylene glycol phenyl ether, filed the petition. According to the petition, ethylene glycol phenyl ether is an aromatic, slow-evaporating glycol ether. Ethylene glycol phenyl ether acetate is a liquid used in a variety of applications, including industrial coatings, solvents, emulsification, and plasticizing. Ethylene glycol phenyl ether is made from ethylene, benzene, and propylene. Taxable chemicals constitute 76.00 percent by weight of the materials used to produce this substance.
• Methoxytriglycol (89 Fed. Reg. 71789): The Dow Chemical Company, an exporter of methoxytriglycol, filed the petition. According to the petition, methoxytriglycol, a liquid, is a low-volatility, high solvency glycol ether with excellent coupling properties. Methoxytriglycol is made from ethylene and methane. Taxable chemicals constitute 60.00 percent by weight of the materials used to produce this substance.
• Propylene Glycol Methyl Ether Acetate (89 Fed. Reg. 71789): The Dow Chemical Company, an importer and exporter of propylene glycol methyl ether acetate, filed the petition. According to the petition, propylene glycol methyl ether acetate is an esterification product of propylene glycol methyl ether and acetic acid. Propylene glycol methyl ether acetate, a glycol ether, is a liquid used in a variety of applications, including coatings and cleaning. Propylene glycol methyl ether acetate is made from propylene, chlorine, sodium hydroxide, and methane. Taxable chemicals constitute 93.00 percent by weight of the materials used to produce this substance.
• Propylene Glycol n-Propyl Ether (89 Fed. Reg. 71791): The Dow Chemical Company, an importer and exporter of propylene glycol n-propyl ether, filed the petition. According to the petition, propylene glycol n-propyl ether is a propylene glycol and propanol-based ether-alcohol solvent. Propylene glycol n-propyl ether, a liquid, is used in a variety of applications, including coatings and cleaning. Propylene glycol n-propyl ether is made from propylene, chlorine, sodium hydroxide, ethylene, and methane. Taxable chemicals constitute 100.00 percent by weight of the materials used to produce this substance.
• Propylene Glycol Phenyl Ether (89 Fed. Reg. 71786): The Dow Chemical Company, an importer and exporter of propylene glycol phenyl ether, filed the petition. According to the petition, propylene glycol phenyl ether is a propylene oxide and phenol-based ether-alcohol solvent. Propylene glycol phenyl ether, a liquid, is used in a variety of applications, including coatings and cleaning. Propylene glycol phenyl ether is made from propylene, chlorine, sodium hydroxide, and benzene. Taxable chemicals constitute 91.00 percent by weight of the materials used to produce this substance.

Comments and requests for a public hearing are due November 4, 2024. More information on the Superfund excise tax on chemicals is available in our April 4, 2023, memorandum, “IRS Proposes Regulations Regarding Superfund Tax on Chemicals,” our July 13, 2022, memorandum, “Superfund Tax on Chemicals: What You Need to Know to Comply,” and our May 19, 2022, memorandum, “Reinstated Superfund Excise Tax Imposed on Certain Chemical Substances.”