IRS requests comment on adding vinyl acetate-dibutyl maleate copolymer to taxable list

The Internal Revenue Service issued a notice of filing announcing a petition to add vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C4H6O2)x-(C12H20O4)y-(C8H8)s; x=6.17, y=1, s=10.94) to the list of taxable substances under section 4672(a) of the Internal Revenue Code. The notice, published in the Federal Register on September 9, 2026 (FR Doc No. 2026-18265), invites written comments and requests for a public hearing on or before November 9, 2026. Submissions must reference public docket number IRS-2026-1024.

The petition was filed by AOC Resins and Coatings, Inc. and AOC, LLC, both identified as importers of the substance. It lists the HTSUS and Schedule B classification as 3905.29.0000 and provides two CAS numbers, 25035-90-9 and 100-42-5. The petition filing date for determination purposes is November 18, 2025, with an earlier filing date of January 1, 2023 for purposes of Rev. Proc. 2022-26 as modified by Rev. Proc. 2023-20.

According to the petition, the copolymer functions as a thermoplastic low-profile additive that expands to counteract shrinkage of polyester resin during curing. Taxable chemicals constitute 71.57 percent by weight of the materials used to produce the substance. The petitioner calculated a tax rate of $7.71 per ton, applying conversion factors of 0.25 for ethylene, 0.03 for methane, 0.45 for benzene, 0.04 for propylene, and 0.03 for butane. The predominant production method involves dissolving 40 % Synthomer ADS H356 in 60 % styrene, with detailed stoichiometric equations provided in the filing.

Comments must be submitted electronically through the Federal eRulemaking Portal at regulations.gov, indicating the docket number, or mailed to the IRS address listed in the notice. All comments become part of the public record and will be posted without alteration. For further information, Jacob W. Peeples can be reached at (202) 317-6855.