IRS Opens Comment Period on Three Superfund Chemical Petitions; USPTO and FCA Finalize Rules

IRS: Three Petitions to Expand Superfund Taxable Substances List

The Treasury Department's Internal Revenue Service has published three simultaneous notices of filing, each announcing a petition to add an industrial chemical to the list of taxable substances under section 4672(a) of the Internal Revenue Code. All three notices were 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), and the IRS states explicitly that publication of petition information is not a determination and does not constitute Treasury Department or IRS confirmation of the accuracy of the information published. Written comments and requests for a public hearing on all three petitions must be received on or before October 26, 2026.

DVB-EVB (Poly(divinylbenzene-ethylvinylbenzene)). Purolite LLC, identified in the petition as an importer of the substance, filed the petition. According to the petition, DVB-EVB is a copolymer composed of divinylbenzene and ethylvinylbenzene monomers and is mainly used for the production of ion exchange resins, but can also be used as a column packing material in liquid chromatography, a separation medium in thin-layer chromatography, and an adsorbent. The petition identifies the predominant method of production as polymerization of DVB and EVB monomers; DVB is produced by the dehydrogenation of diethylbenzenes, which arise as side-products of the alkylation of benzene with ethylene, while EVB is produced by the partial dehydrogenation of diethylbenzenes. The petition is based on weight and proposes an HTSUS number of 3903.90.5000 and CAS number 9043-77-0. The petitioner calculated a tax rate of $10.03 per ton, using conversion factors of 0.60 for benzene and 0.43 for ethylene. The petition filing date for purposes of making a determination is listed as November 18, 2025; the public docket number is IRS-2026-1025.

ACM Rubber (Acrylate Monomer Synthetic Rubber). Zeon Chemicals L.P., identified as an importer, filed the petition. The petition describes ACM Rubber as a synthetic rubber comprised of acrylate monomers, primarily ethyl acrylate and butyl acrylate, with small quantities of cure site monomers that affect physical properties but do not affect the tax rate. ACM Rubbers are primarily used for automotive parts such as hoses and transmission gaskets. The predominant production method identified in the petition is emulsion polymerization of ethyl acrylate, butyl acrylate, and methoxy ethyl acrylate in the presence of an emulsifier and a free-radical initiator. The petition proposes HTSUS number 4002.99.0000 and CAS number 93410-24-3. The petition filing date for purposes of making a determination is November 18, 2025, and the petition filing date for purposes of section 11.02 of Rev. Proc. 2022-26 is April 1, 2023.

MDI (Methylene Diphenyl Diisocyanate). Huntsman International LLC, identified as both an exporter and importer, filed the petition. The petition describes MDI as a homologous series of aromatic diisocyanates that enters the market in forms ranging from pure (or monomeric) MDI through to polymeric MDI, and is used in the production of polyurethane products including coatings, adhesives, sealants, rigid, flexible, semi-rigid, and polyisocyanurate foams. The petition states that MDI's degree of functionality (n) varies on average from n = 2.0 for pure MDI to n = 2.1 to 3.0 for polymeric MDI, and uses the lowest degree of functionality (n = 2.0) to demonstrate that more than 20% of the substance is made from taxable chemicals, and the midpoint (n = 2.5) to calculate the tax rate for the entire range. The predominant production method is the reaction of aniline and formaldehyde to produce methylenedianiline, which is then treated with phosgene. The petition proposes HTSUS number 2929.10.8010 and CAS numbers 101-68-8 and 9016-87-9. The petitioner calculated a tax rate of $10.20 per ton, using conversion factors of 0.62 for benzene, 0.50 for nitric acid, 0.13 for methane, and 0.56 for chlorine. The petition filing date for purposes of making a determination is November 21, 2025; the public docket number is IRS-2026-1028.

USPTO: Trademark Classification Updated for 2027

The Commerce Department's Patent and Trademark Office has issued a final rule incorporating classification changes adopted by the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks. The changes are listed in the International Classification of Goods and Services for the Purposes of the Registration of Marks (13th ed., ver. 2027), published by the World Intellectual Property Organization. The rule amends 37 CFR 6 and is effective on January 1, 2027.

FCA: TDR Loan Category Removed from Farm Credit Regulations

The Farm Credit Administration has confirmed that its final rule amending regulatory high-risk loan performance categories is effective as of August 24, 2026. The rule removes "Formally restructured loans (TDR)," also known as troubled debt restructurings, from FCA's regulatory loan performance categories. The FCA explains that in 2022, changes in generally accepted accounting principles eliminated the accounting guidance for TDRs, enhanced disclosure requirements for certain loan refinancings and restructurings undertaken when a borrower is experiencing financial difficulty, and changed existing vintage year disclosure requirements for public business entities. Because FCA regulations require Farm Credit System institutions to prepare financial statements and reports in accordance with GAAP, the agency determined that retaining TDRs as a regulatory loan performance category is no longer consistent with current accounting standards. The FCA also determined that no regulatory amendments are necessary to implement GAAP's enhanced disclosure requirements for loan modifications to borrowers experiencing financial difficulty or for amended vintage year disclosures, as existing FCA regulations already require GAAP-compliant financial reporting. The final rule was originally published on July 24, 2026 (91 FR 46703) and became effective 30 days after publication, in accordance with 12 U.S.C. 2252(c)(1), based on the records of sessions of Congress. The rule amends 12 CFR 621.

What to Watch

• October 26, 2026: Deadline for written comments and requests for a public hearing on all three IRS Superfund taxable substance petitions — DVB-EVB (docket IRS-2026-1025), ACM Rubber, and MDI (docket IRS-2026-1028).
• January 1, 2027: Effective date of the USPTO final rule incorporating the Nice Classification (13th ed., ver. 2027) changes into 37 CFR 6.

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