Data / Federal rules / 2026-05525
Substantiation Requirements and Qualified Nonpersonal Use Vehicles
The Internal Revenue Service published this final rule in the Federal Register on March 20, 2026. It took effect on March 20, 2026.
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What the agency says
This document contains final regulations relating to the definition of qualified nonpersonal use vehicles. Qualified nonpersonal use vehicles are excepted from the substantiation requirements that apply to certain listed property. These final regulations add unmarked vehicles used by firefighters or members of a rescue squad or ambulance crew as a new type of qualified nonpersonal use vehicle. These final regulations affect governmental units that provide firefighter or rescue squad or ambulance crew member employees with unmarked qualified nonpersonal use vehicles and the employees who use those vehicles.
Key facts
- Document number
- 2026-05525
- Type
- Final rule
- Action
- Final regulation
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 20, 2026
- Takes effect
- March 20, 2026
- Dates
- Effective date: These final regulations are effective on March 20, 2026.
- Docket
- TD 10043
- Regulation ID (RIN)
- 1545-BQ83
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 4
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in March 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.