RP-2024-26: Submission of Information by Qualified Manufacturers of New Clean Vehicles and Dealers and Sellers of New Clean Vehicles and Previously-Owned Clean Vehicles

Revenue Procedure 2024-26 updates existing procedures and provides additional procedures for qualified manufacturers to submit information regarding new clean vehicles to ensure the vehicles satisfy the requirements of § 30D(d) and (e) of the Internal Revenue Code (Code) for the applicable calendar year and therefore are eligible for the clean vehicle credit under § 30D. This revenue procedure also updates existing procedures regarding seller report updates and rescissions. Finally, this revenue procedure modifies section 7.03(4) of Rev. Proc. 2023-33, 2023-43 I.R.B. 1135, and modifies section 5.04 of Rev. Proc. 2023-38, 2023-51 I.R.B. 1544.

Revenue Procedure 2024-26 will be in IRB: 2024-27, dated July 8, 2024.

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