N-2024-05: Section 45W Commercial Clean Vehicles and Incremental Cost for 2024

Notice 2024-05 provides a safe harbor regarding the incremental cost of certain qualified commercial clean vehicles placed in service in calendar year 2024 for purposes of the credit for qualified commercial clean vehicles under § 45W of the Internal Revenue Code. This notice also requests comments regarding additional types or classes of vehicles that should be included in the safe harbor in the future.

Notice 2024-05 will be in IRB: 2024-2, dated January 8, 2024.

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