Data / Federal rules / 2025-00256
Section 45W Credit for Qualified Commercial Clean Vehicles
The Internal Revenue Service published this proposed rule in the Federal Register on January 14, 2025. Comments closed on March 17, 2025.
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What the agency says
This document contains proposed regulations that would provide guidance on the qualified commercial clean vehicle credit enacted by the Inflation Reduction Act of 2022. These proposed regulations would affect eligible taxpayers that place a qualified commercial clean vehicle in service during a taxable year. These proposed regulations would also affect manufacturers of qualified commercial clean vehicles.
Key facts
- Document number
- 2025-00256
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and notice of public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 14, 2025
- Comments due
- March 17, 2025
- Dates
- Written or electronic comments must be received by March 17, 2025.
- Docket
- REG-123525-23
- Regulation ID (RIN)
- 1545-BR06
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 27
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