N-2022-56, commercial clean vehicles and fuel vehicle refueling property

Notice 2022-56 requests comments related to the qualified commercial clean vehicles provisions under § 45W and the alternative fuel vehicle refueling property credit under § 30C of the Internal Revenue Code. Comments received in response to this notice will help to inform development of guidance implementing §§ 30C and 45W, following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA),

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