rp-23-38.pdf

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Part III – Administrative, Procedural, and Miscellaneous

Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles,
Previously-Owned Clean Vehicles, and Commercial Clean Vehicles

Rev. Proc. 2023-38

SECTION 1. PURPOSE

This revenue procedure updates the procedures under § 30D(d)(3) of the Internal
Revenue Code (Code)
1
for qualified manufacturers to enter into a written agreement
with the Internal Revenue Service (IRS) under which such manufacturer agrees to make
periodic written reports to the Secretary providing vehicle identification numbers (VINs)
and other information regarding vehicles eligible for a clean vehicle credit. Vehicles
eligible for the clean vehicle credit under § 30D (§ 30D credit), the qualified commercial
clean vehicles credit under § 45W (§ 45W credit), and the previously-owned clean
vehicles credit under § 25E (§ 25E credit), generally must be manufactured by a
qualified manufacturer as described in § 30D(d)(1)(C) and (d)(3).
2
See §§ 45W(c)(1)

1
Unless otherwise specified, all “Section” or “§” references are to sections of the Code.
2
Section 30D(d)(6) defines a new clean vehicle to include any new qualified fuel cell motor vehicle (as

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and 25E(c)(1)(D)(i). This revenue procedure consolidates all the procedural
requirements for qualified manufacturers in one document for ease of reference, and
establishes the procedures for qualified manufacturers to submit information regarding
vehicles for upfront review by the Department of Energy (DOE), to ensure the vehicles
are eligible for the § 30D credit for the calendar year at issue in accordance with the
excluded entities provision of § 30D(d)(7). As provided in section 8 of this revenue
procedure, this revenue procedure supersedes section 4 of Revenue Procedure 2022-
42, 2022-52 I.R.B. 565, as well as sections 4.02(1), 7.01, and 7.02 of Revenue
Procedure 2023-33, 2023-43 I.R.B. 1135.
SECTION 2. BACKGROUND
.01 Section 30D, Clean Vehicle Credit
(1) Section 30D was enacted by § 205(a) of the Energy Improvement and
Extension Act of 2008, Division B of Public Law 110-343, 122 Stat. 3765, 3835 (October
3, 2008), to provide a credit for purchasing and placing in service new qualified plug-in
electric drive motor vehicles. Section 30D has been amended several times since its
enactment, most recently by § 13401 of Public Law 117-169, 136 Stat. 1818 (August
16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA). In general,

defined in § 30B(b)(3)) that meets the requirements of § 30D(1)(G) and (H). Section 25E(c) defines a
previously-owned clean vehicle to include, in part, a motor vehicle that either (1) meets the requirements
of § 30D(d)(1)(C) (regarding qualified manufacturer), or (2) satisfies the requirements of § 30B(b)(3)(A)
and (B) (regarding fuel cell motor vehicles) and has a gross vehicle weight rating of less than 14,000
pounds. Therefore, if a new clean vehicle is a new qualified fuel cell motor vehicle described in
§ 30D(d)(6), it does not need to be made by a qualified manufacturer, as otherwise required under
§ 30D(d)(1)(C). Similarly, if a previously-owned clean vehicle is a fuel cell motor vehicle described in
§ 25E(c)(1)(D)(ii), it does not need to be made by a qualified manufacturer, as otherwise required under
§ 25E(c)(1)(D)(i). However, any qualified manufacturer that makes fuel cell vehicles must report on such
vehicles as described in sections 4.05 and 6 of this revenue procedure. In addition, any manufacturer of
fuel cell vehicles that is not subject to the requirement to be a qualified manufacturer is encouraged to
become a qualified manufacturer for purposes of providing the IRS with information to facilitate tax
administration.

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the amendments made by § 13401 of the IRA to § 30D apply to vehicles placed in
service after December 31, 2022, except as provided in § 13401(k)(2) through (5) of the
IRA.
(2) Section 30D(a) allows a credit for the taxable year with respect to each new
clean vehicle placed in service by a taxpayer during the taxable year. Section 30D(b)
provides a maximum credit of $7,500 per vehicle, consisting of $3,750 if certain critical
minerals requirements are met and $3,750 if certain battery components requirements
are met. These requirements are described in § 30D(e)(1) and (2), respectively.
(3) Section 30D(d)(1) defines a “new clean vehicle” as a motor vehicle that satisfies
the following eight requirements set forth in § 30D(d)(1)(A) through (H):
(a) The original use of the motor vehicle must commence with the taxpayer.
(b) The motor vehicle must be acquired for use or lease by the taxpayer and not
for resale.
(c) The motor vehicle must be made by a qualified manufacturer.
(d) The motor vehicle must be treated as a motor vehicle for purposes of title II of
the Clean Air Act.
(e) The motor vehicle must have a gross vehicle weight rating of less than
14,000 pounds.
(f) The motor vehicle must be propelled to a significant extent by an electric
motor that draws electricity from a battery that has a capacity of not less than 7 kilowatt
hours and is capable of being recharged from an external source of electricity.
(g) The final assembly of the motor vehicle must occur within North America
(effective August 17, 2022).

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(h) The person who sells any vehicle to the taxpayer must furnish a report to the
taxpayer and to the Secretary, at such time and in such manner as the Secretary
provides, containing the following items:
(i) The name and taxpayer identification number of the taxpayer;
(ii) The VIN, unless, in accordance with any applicable rules promulgated by
the Secretary of Transportation, the vehicle is not assigned such a number;
(iii) The battery capacity of the vehicle;
(iv) Verification that original use of the vehicle commences with the taxpayer;
(v) The maximum credit under § 30D allowable to a taxpayer with respect to
the vehicle (the amount reported is without regard to the § 30D(f)(10) or § 25E(b)
limitations based on modified adjusted gross income); and
(vi) In the case of a taxpayer who makes an election to transfer the credit to an
eligible entity under § 30D(g)(1),
3
any amount described in § 30D(g)(2)(C) that has been
provided to such taxpayer.
(4) Section 30D(d)(3) defines a “qualified manufacturer” as any manufacturer
(within the meaning of the regulations prescribed by the Administrator of the
Environmental Protection Agency (EPA) for purposes of the administration of title II of
the Clean Air Act (as defined in 42 U.S.C. 7521, et seq)) that enters into a written
agreement with the Secretary under which such manufacturer agrees to make periodic
written reports to the Secretary (at such times and in such manner as the Secretary may
provide) providing vehicle identification numbers and such other information related to

3
Amendments to § 30D to allow an election to transfer the credit to an eligible entity are effective for
vehicles placed in service after December 31, 2023. The transfer election provisions are incorporated by
reference in § 25E(f) and apply to previously-owned clean vehicles.

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each vehicle manufactured by such manufacturer as the Secretary may require.
(5) Section 30D(d)(5) defines “final assembly” as the process by which a
manufacturer produces a new clean vehicle at, or through the use of, a plant, factory, or
other place from which the vehicle is delivered to a dealer or importer with all
component parts necessary for the mechanical operation of the vehicle included with
the vehicle, whether or not the component parts are permanently installed in or on the
vehicle.
(6 ) Section 30D(d)(6) provides that “new clean vehicle” includes any new qualified
fuel cell motor vehicle (as defined in § 30B(b)(3)) that meets the requirements under
§ 30D(d)(1)(G) and (H).
(7) Section 30D(d)(7) provides that “new clean vehicle” does not include: any
vehicle placed in service after December 31, 2024, with respect to which any of the
applicable critical minerals contained in the battery of such vehicle (as described in
§ 30D(e)(1)(A)) were extracted, processed, or recycled by a foreign entity of concern
(as defined in 42 U.S.C. 18741(a)(5)), or any vehicle placed in service after December
31, 2023, with respect to which any of the components contained in the battery of such
vehicle (as described in § 30D(e)(2)(A)) were manufactured or assembled by a foreign
entity of concern.
(8) Section 13401(k)(3) of the IRA provides that the critical minerals and the
battery components requirements described in § 30D(e)(1) and (2) apply to vehicles
placed in service after the date on which proposed guidance with respect to the critical
minerals and the battery components requirements is issued by the Secretary. On April
17, 2023, the Department of the Treasury (Treasury Department) and the IRS issued a

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Notice of Proposed Rulemaking, 88 F.R. 23370, which constitutes that proposed
guidance. Thus, the critical minerals and battery components requirements apply to
vehicles placed in service on or after April 18, 2023.
(9 ) Section 30D(e)(1)(A) provides that the critical minerals requirement with
respect to the battery from which the electric motor of a vehicle draws electricity is
satisfied if the percentage of the value of the applicable critical minerals (as defined in
§ 45X(c)(6)) contained in such battery that were (i) extracted or processed in the United
States, or in any country with which the United States has a free trade agreement in
effect, or (ii) recycled in North America, is equal to or greater than the applicable
percentage (as certified by the qualified manufacturer, in such form or manner as
prescribed by the Secretary) (critical minerals requirement). The applicable percentage
for the critical minerals requirement is set forth in § 30D(e)(1)(B)(i) through (v) and
varies based on when the vehicle is placed in service. In the case of a vehicle placed in
service after April 18, 2023, and before January 1, 2024, the applicable percentage is
40 percent. In the case of a vehicle placed in service during calendar year 2024, 2025,
and 2026, the applicable percentage is 50 percent, 60 percent, and 70 percent,
respectively. In the case of a vehicle placed in service after December 31, 2026, the
applicable percentage is 80 percent.
(10) Section 30D(e)(2)(A) provides that the battery components requirement with
respect to the battery from which the electric motor of a vehicle draws electricity is
satisfied if the percentage of the value of the components contained in such battery that
were manufactured or assembled in North America is equal to or greater than the
applicable percentage (as certified by the qualified manufacturer, in such form or

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manner as prescribed by the Secretary) (battery components requirement). The
applicable percentage for the battery components requirement is set forth in
§ 30D(e)(2)(B)(i) through (vi) and varies based on when the vehicle is placed in service.
In the case of a vehicle placed in service after April 18, 2023, and before January 1,
2024, the applicable percentage is 50 percent. In the case of a vehicle placed in
service during calendar year 2024 or 2025, the applicable percentage is 60 percent. In
the case of a vehicle placed in service during calendar year 2026, 2027, and 2028, the
applicable percentage is 70 percent, 80 percent, and 90 percent, respectively. In the
case of a vehicle placed in service after December 31, 2028, the applicable percentage
is 100 percent.
(11) Section 30D(f)(11)(A) provides that no credit is allowed for a vehicle with a
manufacturer's suggested retail price in excess of the applicable limitation.
Section 30D(f)(11)(B) provides that the applicable limitation for each vehicle
classification is as follows: in the case of a van, a sport utility vehicle, or a pickup truck,
$80,000; and in the case of any other vehicle, $55,000.
.02 Section 25E, Previously-Owned Clean Vehicles Credit
(1) Section 13402 of the IRA added § 25E to the Code, which is generally effective
for vehicles acquired after December 31, 2022, and before January 1, 2033. Section
25E(a) provides that in the case of a qualified buyer who, during a taxable year, places
in service a previously-owned clean vehicle, an income tax credit (that is, the § 25E
credit) is allowed for the taxable year equal to the lesser of (1) $4,000, or (2) the amount
equal to 30 percent of the sale price with respect to such vehicle.
(2) Section 25E(c) defines certain terms for purposes of the § 25E credit. Section

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25E(c)(1) defines “previously-owned clean vehicle” as, with respect to a taxpayer, a
motor vehicle that satisfies the following four requirements set forth in § 25E(c)(1)(A)
through (D):
(a) The model year of the motor vehicle is at least 2 years earlier than the
calendar year in which the taxpayer acquires such vehicle.
(b) The original use of the motor vehicle commences with a person other than
the taxpayer.
(c) The motor vehicle is acquired by the taxpayer in a qualified sale.
(d) The motor vehicle:
(i) meets the requirements of § 30D(d)(1)(C), (D), (E), (F), and (H) (except for
§ 30D(d)(1)(H)(iv)), or
(ii) is a motor vehicle that:
(A) satisfies the requirements under § 30B(b)(3)(A) and (B), and
(B) has a gross vehicle weight rating of less than 14,000 pounds.
(3) Section 25E(c)(2) defines a “qualified sale” as a sale of a motor vehicle (A) by a
dealer (as defined in § 30D(g)(8)), (B) for a sale price that does not exceed $25,000,
and (C) that is the first transfer since August 16, 2022, to a qualified buyer other than
the person with whom the original use of such vehicle commenced.
(4) Section 25E(c)(3) defines “qualified buyer” as, with respect to a sale of a motor
vehicle, a taxpayer (A) who is an individual, (B) who purchases such vehicle for use and
not for resale, (C) with respect to whom no deduction is allowable with respect to
another taxpayer under § 151, and (D) who has not been allowed a § 25E credit for any
sale during the 3-year period ending on the date of the sale of such vehicle.

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(5) Section 25E(c)(4) defines “motor vehicle” and “capacity” to have the meaning
given such terms in § 30D(d)(2) and (4), respectively.
(6) Section 25E(d) provides that no credit is allowed under § 25E(a) with respect to
any vehicle unless the taxpayer includes the vehicle identification number of such
vehicle on the return of tax for the taxable year.
03. Section 45W, Credit for Qualified Commercial Clean Vehicles
(1) Section 13403(a) of the IRA added new § 45W to the Code, which is effective
for vehicles acquired after December 31, 2022, and before January 1, 2033. A taxpayer
can claim a § 45W credit for purchasing and placing in service a qualified commercial
clean vehicle, as defined in § 45W(c), during the taxable year. The amount of the
§ 45W credit is the lesser of (1) 15 percent of the taxpayer’s basis in the vehicle
(30 percent in the case of a vehicle not powered by a gasoline or diesel internal
combustion engine), or (2) the incremental cost of the vehicle. Under § 45W(b)(4), the
credit is limited to $7,500 in the case of a vehicle that has a gross vehicle weight rating
of less than 14,000 pounds, and $40,000 for all other vehicles.
(2) Under § 45W(c), a “qualified commercial clean vehicle” is defined as any
vehicle that is of a character subject to the allowance for depreciation that:
(a) meets the requirement under § 30D(d)(1)(C) of being made by a qualified
manufacturer and is acquired for use or lease by the taxpayer and not for resale,
(b) either:
(i) meets the requirement under § 30D(d)(1)(D) of being treated as a motor
vehicle for purposes of title II of the Clean Air Act and is manufactured primarily for use
on public streets, roads, and highways (not including a vehicle operated exclusively on

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a rail or rails), or
(ii) is mobile machinery, as defined in § 4053(8) (including vehicles that are not
designed to perform a function of transporting a load over the public highways), and
(c) either:
(i) is propelled to a significant extent by an electric motor that draws electricity
from a battery that has a capacity of not less than 15 kilowatt hours (or, in the case of a
vehicle that has a gross vehicle weight rating of less than 14,000 pounds, 7 kilowatt
hours) and is capable of being recharged from an external source of electricity, or
(ii) is a motor vehicle that satisfies the requirements under § 30B(b)(3)(A) and
(B) of being a new qualified fuel cell motor vehicle.
.04 Revenue Procedure 2022-42
(1) Rev. Proc. 2022-42, in relevant part, established procedures for qualified
manufacturers to enter into written agreements with the IRS in accordance with
§§ 30D(d)(1)(C) and 30D(d)(3).
(2) Sections 4.01 and 4.02 of Rev. Proc. 2022-42 provided, respectively,
information regarding the contents of the written agreement that a manufacturer must
enter into with the IRS to become a qualified manufacturer and the contents of the
written reports submitted by the qualified manufacturer to the IRS.
(3) Section 6.01 of Rev. Proc. 2022-42 provided that manufacturers must send
their signed written agreements to IRS.Clean.Vehicle.Manufacturers@irs.gov. Section
6.02 of Rev. Proc. 2022-42 provided, in relevant part, that qualified manufacturers must
file written monthly reports with the IRS by the fifteenth of the month and may file more
frequently. It further provided that qualified manufacturers must send an email to

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IRS.Clean.Vehicles.QM.Reporting@irs.gov indicating their intent to submit monthly
reports and the IRS will respond with instructions on how to submit their reporting
information.
.05 Revenue Procedure 2023-33
(1) Rev. Proc. 2023-33, in relevant part, superseded sections 6.01 and 6.02 of
Rev. Proc. 2022-42, and provided updated information on written agreements to be
submitted by manufacturers to the IRS to be considered qualified manufacturers, as
well as the method for qualified manufacturers to submit monthly reports, beginning
January 1, 2024.
(2) Section 7.01 of Rev. Proc. 2023-33 updated the information for entering into a
written agreement and provided that beginning January 1, 2024, to be a qualified
manufacturer, manufacturers must have entered into a written agreement pursuant to
section 4.01 of Rev. Proc. 2022-42 through the IRS Energy Credits Online Portal. It
also clarified that manufacturers who previously registered and filed written agreements
under the procedures in section 6.01 of Rev. Proc. 2022-42 must enter into new written
agreements through the IRS Energy Credits Online Portal, and that the procedures for
manufacturers to enter into written agreements prior to January 1, 2024, will remain as
described in section 6.01 of Rev. Proc. 2022-42.
(3) Section 7.02 of Rev. Proc. 2023-33 updated the information for filing written
reports by qualified manufacturers and provided that beginning January 1, 2024,
qualified manufacturers must file the monthly written reports described in section 4.02 of
Rev. Proc. 2022-42 through the IRS Energy Credits Online Portal by the fifteenth of the
month following the month to which each monthly written report relates. It further stated

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that qualified manufacturers may file reports more frequently than once a month.
Beginning January 1, 2024, manufacturers who previously registered as qualified
manufacturers under the procedures in section 6.01 of Rev. Proc. 2022-42 must file
their written reports through the IRS Energy Credits Online Portal. It further clarified
that the procedures for manufacturers to file written reports prior to January 1, 2024, will
remain as described in section 6.02 of Rev. Proc. 2022-42.
.06 IRS Proposed Regulations
(1) On April 17, 2023, the Treasury Department and the IRS published a notice of
proposed rulemaking (REG-120080-22) in the Federal Register (88 F.R. 23370) (April
2023 proposed regulations). The April 2023 proposed regulations provided proposed
definitions for certain terms related to § 30D, proposed rules regarding personal and
business use and other special rules, and additional proposed rules related to the
critical mineral and battery component requirements.
(2) On October 10, 2023, the Treasury Department and the IRS published a notice
of proposed rulemaking (REG-113064-23) in the Federal Register (88 F.R. 70310)
(October 2023 proposed regulations), that contains initial and additional proposed
regulations under §§ 25E, 30D, and 6213.
(3) Concurrently with this revenue procedure, the Treasury Department and the
IRS are releasing a notice of proposed rulemaking (REG-118492-23) in the Federal
Register, regarding the excluded entity provisions under § 30D(d)(7) with respect to the
§ 30D credit (December 2023 proposed regulations). The December 2023 proposed
regulations would provide additional clarity on definitions with respect to new clean
vehicles eligible for the clean vehicle credit.

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(4) References in this revenue procedure to “clean vehicle regulations” are to the
provisions of the April 2023 proposed regulations, October 2023 proposed regulations,
and December 2023 proposed regulations described in this section 2.06 of this revenue
procedure, once they are issued in final form.
.07 Department of Energy Guidance
Concurrently with this revenue procedure, the DOE is releasing proposed guidance
in the Federal Register (DOE guidance), which proposes interpretations of certain terms
used in the definition of “foreign entity of concern” (FEOC) provided in section
40207(a)(5) of the Infrastructure Investment and Jobs Act (42 U.S.C. 18741(a)(5)) and
as cross-referenced in § 30D(d)(7).
SECTION 3. DEFINITIONS
.01 In General. Terms used in this revenue procedure and not defined in section 3
of this revenue procedure have the same meaning as in §§ 30D, 45W and 25E, and the
clean vehicle regulations.
.02 IRS Energy Credits Online Portal. For purposes of this revenue procedure, the
“IRS Energy Credits Online Portal” refers to the registration portal that manufacturers
and sellers must use to register as a qualified manufacturer, seller, or registered dealer.
A link to the site is available on irs.gov. Any successor portal or successor site address
will be announced and made available on irs.gov.
.03 Model Year. The term “model year” means the model year determined under the
EPA’s Clean Air Act regulations (see 40 CFR 86.082-2).
SECTION 4. QUALIFIED MANUFACTURER WRITTEN AGREEMENTS AND
PERIODIC REPORTING REQUIREMENTS
.01 Qualified Manufacturer Written Agreements, In General. To meet certain

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statutory requirements of §§ 30D, 25E, and 45W, any manufacturer that currently
produces or previously produced a vehicle eligible for a credit may enter into a written
agreement with the IRS to become a qualified manufacturer as defined in § 30D(d)(3).
Manufacturers are not qualified manufacturers until they have entered into written
agreements with the IRS. In addition, any manufacturer of fuel cell vehicles that is not
required to be a qualified manufacturer under § 30D(d) is encouraged to become a
qualified manufacturer for purposes of providing the IRS with information to facilitate tax
administration.
.02 Qualified Manufacturer Written Agreements Through The IRS Energy Credits
Online Portal. Qualified manufacturers may enter into a written agreement through the
IRS Energy Credits Online Portal after the IRS announces the availability of the Portal
on irs.gov. Beginning January 1, 2024, to be a qualified manufacturer, manufacturers
must have entered into a written agreement through the IRS Energy Credits Online
Portal. Manufacturers who previously registered and filed written agreements under the
procedures in section 6.01 of Rev. Proc. 2022-42, section 7.01 of Rev. Proc. 2023-33,
or section 4.03 of this revenue procedure must enter into new written agreements
through the IRS Energy Credits Online Portal to be considered qualified manufacturers
on or after January 1, 2024. An individual representative of the manufacturer must
register through the IRS Energy Credits Online Portal and provide the required
information to request to become a qualified manufacturer. The manufacturer’s
representative will need to sign in or create an account on irs.gov in order to verify the
manufacturer’s business tax information and register. Help related to the IRS identity
verification process can be found on the sign-in page or at www.irs.gov/registerhelp.

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This individual representative of the manufacturer must be currently authorized to
legally bind the manufacturer in these matters. Before the end of December 2023, the
IRS will update its systems to allow a manufacturer to authorize more than one
employee to make representations on its behalf through the IRS Energy Credits Online
Portal.
.03 Qualified Manufacturer Written Agreements Prior to January 1, 2024. Prior to
January 1, 2024, manufacturers may send their signed written agreements to
IRS.Clean.Vehicle.Manufacturers@irs.gov to be a qualified manufacturer. An electronic
signature is acceptable. For written agreements submitted under this section 4.03, the
manufacturer must provide the IRS a statement signed by a person currently authorized
to bind the taxpayer in these matters, consistent with section 4.02 of Rev. Proc. 2022-
42.
.04 Updates to Procedures for Qualified Manufacturer Written Agreements. Any
changes to the content and format of the written agreement will be provided on irs.gov
or through the IRS Energy Credits Online Portal, and qualified manufacturers will be
notified to enter a revised written agreement.
.05 Periodic Reporting Requirements. The IRS will not consider a vehicle to meet
the requirements of § 30D(d)(1)(C) unless a qualified manufacturer submits a written
report containing the information required by section 6 of this revenue procedure with
respect to such vehicle. For the purposes of § 25E, a qualified manufacturer must
submit a written report or reports containing the information required by section 6 of this
revenue procedure with respect to a prior model year vehicle for such vehicle to be
considered a previously-owned clean vehicle, to the extent such information has not

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already been provided for purposes of § 30D and/ or § 45W.
SECTION 5: COMPLIANT-BATTERY LEDGER FOR PURPOSES OF SECTION 30D
.01 Introduction.
(1) For calendar years beginning January 1, 2025, for vehicles to qualify for the
clean vehicle credit under § 30D, the qualified manufacturer must provide information to
the IRS to establish a compliant-battery ledger for each calendar year. The compliant-
battery ledger (as defined in the clean vehicle regulations) for a calendar year tracks a
qualified manufacturer’s anticipated supply of batteries that are FEOC-compliant (as
defined in clean vehicle regulations) for such calendar year. One compliant-battery
ledger may be established for all vehicles for a calendar year, or there may be separate
ledgers for specific models or classes of vehicles. For calendar year 2024, the qualified
manufacturer is not required to provide information to establish a compliant-battery
ledger, but the qualified manufacturer must submit information as provided in section
5.06 of this revenue procedure.
(2) To establish a compliant-battery ledger for a calendar year, the qualified
manufacturer must do the following: (i) determine a projected number of FEOC-
compliant batteries in accordance with section 5.02 of this revenue procedure; (ii)
submit an attestation with respect to the projected number, including supporting
certifications and documentation, in accordance with section 5.03 of this revenue
procedure; and (iii) receive approval of the projected number (in whole or in part) from
the IRS, as provided in section 5.04 of this revenue procedure. Additionally, the
qualified manufacturer must later submit a year-end attestation with respect to the
calendar year, as provide in section 5.10 of this revenue procedure. These submissions

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and attestations must be accurate to the best of the qualified manufacturer's knowledge
and belief and provided under penalties of perjury, and are subject to review by the IRS
and the DOE for errors, intentional disregard, or fraud.
.02 Determination of projected number of FEOC-compliant batteries. The qualified
manufacturer must determine the projected number of batteries that it knows, or
reasonably anticipates based on its contracts with suppliers, will be FEOC-compliant,
with respect to new clean vehicles (as described in § 30D(d)) for which the qualified
manufacturer anticipates providing a periodic written report prior to or during the
calendar year and which are expected to be placed in service by consumers during
such calendar year. With respect to the determination:
(1) The determination is based on quantity and mass of the battery components
and applicable critical minerals, as well as associated constituent materials, that are
procured or contracted for the calendar year and that are known or reasonably
anticipated to be FEOC-compliant battery components or FEOC-compliant applicable
critical minerals, as applicable.
(2) The qualified manufacturer must conduct due diligence (as provided in the
clean vehicle regulations) with respect to all battery components and applicable critical
minerals, as well as associated constituent materials, that are relevant to determining
whether such battery components or applicable critical minerals are FEOC-compliant.
(3) The qualified manufacturer must determine whether all battery components,
including all battery cells, non-battery cell battery components, batteries, and applicable
critical minerals, as well as associated constituent materials, are FEOC-compliant.
(4) The qualified manufacturer may rely upon attestations, documentation and

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certifications of a third-party manufacturer or supplier that operates a battery cell
production facility provided that the third-party manufacturer or supplier performs due
diligence and provides the qualified manufacturer information sufficient to make the
determinations described in section 5.02 of this revenue procedure. In the case of
multiple third party manufacturers or suppliers (such as a case in which a manufacturer
contracts with a battery manufacturer, who, in turn, contracts with a manufacturer or
supplier who operates a battery cell production facility), this requirement must be
satisfied by each such manufacturer or supplier either directly to the qualified
manufacturer or indirectly through contractual relationships.
.03 Attestations, certifications, and documentation to be provided to the DOE. The
qualified manufacturer must submit to the DOE the information described in section
5.03(1) of this revenue procedure, and make attestations, under penalty of perjury, as
described in sections 5.03(2) through 5.03(5) of this revenue procedure. The qualified
manufacturer may make a separate submission for a specific model or class of vehicles
provided that it specifies in its submission the model or class of vehicles to which such
submission relates.
(1 ) A compliance report, including supporting documentation in relation to battery
components and applicable critical minerals, as well as associated constituent
materials, contained in the battery from which the electric motor of the vehicle draws
electricity. The compliance report must contain the following information:
(a) A description of measures taken to exercise due diligence and the approach
taken to determine compliance with the requirements of § 30D(d)(7).
(b) A list of all battery component manufacturers or assemblers, including

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manufacturers or assemblers of battery cells, and documentation appropriately reliable
and sufficient to determine whether the battery component manufacturers or
assemblers are foreign entities of concern pursuant to DOE guidance under 42 U.S.C.
18741(a)(5), including:
(i) Ownership and control, as represented by equity interests, board seats, and
voting rights, based on public and non-public (if applicable) information.
(ii) Place of incorporation, principal place of business, individual operating
facilities for relevant materials and components production, and relevant activities,
based on permits and facility information.
(iii) Excerpts from licenses and contracts with FEOCs, if applicable, to
demonstrate lack of effective control.
(iv) Additional information as may be required by the DOE.
(c) A list of the battery cells used by the qualified manufacturer, including a serial
number or other system used to track FEOC-compliant battery cells to the batteries they
are contained within, as well as the tracking of battery components used in the
production of battery cells.
(d) A list of applicable critical mineral extractors, processors, or recyclers
(including any applicable critical mineral extraction, processing, or recycling steps
subject to the transition rule for non-traceable battery materials), and documentation
appropriately reliable and sufficient to determine whether the applicable critical mineral
extractors, processors, or recyclers (including any processors or recyclers of associated
constituent materials) are foreign entities of concern pursuant to DOE guidance under
42 U.S.C. 18741(a)(5), including:

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(i) Ownership and control, as represented by equity interests, board seats, and
voting rights, based on public and non-public (if applicable) information.
(ii) Place of incorporation, principal place of business, individual operating
facilities for relevant materials and components production, and relevant activities,
based on permits and facility information.
(iii) The dates of purchase of each applicable critical mineral from each entity
that conducts extraction, processing, or recycling.
(iv) Excerpts from licenses and contracts with FEOCs, if applicable, to
demonstrate lack of effective control.
(v) Additional information as may be required by the DOE.
(e) A description of the specific steps that the qualified manufacturer will take or
reasonably anticipates taking to determine that battery cells and batteries are FEOC-
compliant.
(f) The following quantity and mass information:
(i) Quantity and/or mass of FEOC-compliant battery components and FEOC-
compliant applicable critical minerals, as well as associated constituent materials, from
each manufacturer, assembler, extractor, processor, or recycler (excluding any
applicable critical minerals subject to the transition rule for non-traceable battery
materials).
(ii) Quantity of FEOC-compliant battery components divided by the quantity of
each battery component per battery.
(iii) Total mass of each of FEOC-compliant applicable critical mineral divided by
the quantity of each applicable critical mineral per battery.

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(iv) Quantity of anticipated vehicles by type, make and model, that are FEOC-
compliant and not FEOC-compliant, based on battery cell product lines and the content
of associated batteries.
(v) Calculations regarding temporary allocation-based determinations for
applicable critical materials contained in constituent materials of a battery cell.
(vi) Date of each of the calculations regarding temporary allocation-based
determinations for applicable critical materials contained in constituent materials of a
battery cell.
(g) Proof of mass or quantity for each FEOC-compliant supplier, specifically
identifying where information is contained regarding the relevant ownership of each
supplier or quantity information, which includes but is not limited to:
(i) Invoices (timing of delivery/anticipated delivery date) related to battery
components and applicable critical materials contained in the batteries of new clean
vehicles that are included in the allocation calculations.
(ii) Contractual excerpts, as supporting documentation of supply contracts,
including any contractual agreements by third-party battery cell manufacturers or
suppliers or battery manufacturers to conduct due diligence.
(iii) Documentation of additional sources of supply if there is not yet a
contractual agreement but such sources are deemed highly likely to factor into the
temporary allocation-based determination calculations.
(iv) Documentation with information regarding battery components and
applicable critical minerals, as well as associated constituent materials, in each vehicle.
(h) If the qualified manufacturer is relying on the transition rule for non-traceable

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battery materials (as provided in the clean vehicle regulations), a report demonstrating
how the qualified manufacturer will comply with the excluded entity restrictions once the
transition rule is no longer in effect.
(i) If available, independent analysis or audit of FEOC compliance factors prior to
submission of the FEOC compliance information to the DOE, including identification of
the auditor or analyst and the auditor or analyst’s expertise for performing such
analysis.
(2) An attestation of the projected number of FEOC-compliant batteries that the
qualified manufacturer has determined under section 5.02 of this revenue procedure
and an explanation of the basis of such determination.
(3 ) An attestation that the qualified manufacturer has exercised due diligence to
determine that the batteries, battery cells, battery components, and applicable critical
minerals, as well as associated constituent materials, relating to the vehicles are FEOC-
compliant.
(4 ) An attestation that if any material changes occur with respect to any information
provided in this section 5.03(1) of this revenue procedure, the qualified manufacturer
will report this information to the DOE as provided in section 5.07 of this revenue
procedure.
(5 ) An attestation that the information submitted is true and correct to the best of
the knowledge of the qualified manufacturer’s representative.
.04 Upfront Review of Projected Number of FEOC-Compliant Batteries.
(1) To establish a compliant-battery ledger, the qualified manufacturer must submit
the attestation of the projected number of FEOC-compliant batteries and other

- 23 -
information described section 5.03 of this revenue procedure for upfront review to the
DOE through a method provided by the DOE. The IRS will make a determination with
respect to the submission, with analytical assistance from the DOE, and notify the
qualified manufacturer of its determination.
(2) If a qualified manufacturer submits the information to the DOE by July 1 of the
year prior to the calendar year for which the compliant-battery ledger is being
established, the DOE will review the submission and provide its analysis, and the IRS,
in consultation with the DOE, will determine the projected number of FEOC-compliant
batteries for the qualified manufacturer prior to the beginning of the calendar year.
Specifically, the DOE will review the information submitted by the qualified manufacturer
within 45 days of the submission, unless a longer period is agreed to by the qualified
manufacturer and the DOE. The DOE may request additional information from the
qualified manufacturer. The qualified manufacturer must respond to the request for
additional information within 21 days of such request, unless a longer period is agreed
to by the qualified manufacturer and the DOE. T he DOE will notify the qualified
manufacturer and the IRS of its analysis either agreeing with the projected number of
FEOC-compliant batteries determined and attested to by the qualified manufacturer,
disagreeing with such number, or agreeing with such number in part, no later than
October 1 of the calendar year prior to the calendar year for which the qualified
manufacturer is seeking determination regarding the projected number of FEOC-
compliant batteries. The IRS will then make a final determination concerning the
projected number of FEOC-compliant batteries no later than October 31.
(3) If a qualified manufacturer makes its submission regarding the projected

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number of FEOC-compliant batteries after July 1 of the year prior to the calendar year
for which the compliant-battery ledger is being established, the DOE will review and
provide its analysis, and the IRS, in consultation with the DOE, will make determinations
on a rolling basis.
.05 Right to Administrative Review if the Projected Number of FEOC-compliant
Batteries is Rejected. If, on the basis of the DOE’s analysis or otherwise, the IRS
rejects (in whole or in part) the projected number of FEOC-compliant batteries, the
qualified manufacturer will have 21 days from the date of the IRS’s determination to
request administrative review of the DOE’s analysis and IRS’s determination. If the
qualified manufacturer requests administrative review, it may submit additional
information to the DOE regarding its projected number of FEOC-compliant batteries.
Once the DOE determines such additional information is complete, the DOE will provide
the IRS with an updated analysis within 21 days. The IRS will make a final
determination concerning the number of FEOC-compliant batteries within 21 days of
receipt of the DOE’s analysis of the qualified manufacturer's request for administrative
review and any additional information submitted during the administrative review.
.06 Submission of 2024 information. When the qualified manufacturer submits the
information described in sections 5.02 and 5.03 of this revenue procedure to the DOE
with respect to vehicles it intends to make available to be placed in service during
calendar year 2025, it must also submit the information and attestations described in
sections 5.03(1) and 5.03(3) through 5.03(5) of this revenue procedure with respect to
vehicles that have been placed in service or are expected to be placed in service during
calendar year 2024. However, the submission of the information related to vehicles that

- 25 -
have been or are expected to be placed in service in calendar year 2024 is not required
to include information related to applicable critical minerals, and associated constituent
materials.
.07 Increase to compliant-battery ledger. Once the compliant-battery ledger is
established for a calendar year, the qualified manufacturer may determine an additional
projected number of batteries that it knows or reasonably anticipates are FEOC-
compliant due to the procurement of additional FEOC-compliant battery components, or
FEOC-compliant applicable critical minerals, as well as associated constituent
materials. The qualified manufacturer may then request an increase to the number in
the compliant-battery ledger by submitting the attestations and other information
described in section 5.03 of this revenue procedure for review by the DOE through the
method described in section 5.04 of this revenue procedure. The qualified
manufacturer may make such requests periodically, but may make no more than one
submission per calendar month. The DOE will review requests no less frequently than
quarterly and provide its analysis to the IRS. The IRS will make a final determination
concerning the number of FEOC-compliant batteries within 21 days of receipt of the
DOE’s analysis. The additional projected number, once approved by the IRS, will result
in an increase to the number of batteries in the qualified manufacturer’s compliant-
battery ledger. If, on the basis of the DOE’s analysis or otherwise, the IRS rejects (in
whole or in part) the additional projected number of FEOC-compliant batteries, the
qualified manufacturer will have 21 days from the date of IRS’s determination to request
administrative review of the DOE’s analysis and IRS’s determination, as described in
section 5.05 of this revenue procedure.

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.08 Reduction in FEOC-compliant batteries for errors or changes.
(1 ) If the qualified manufacturer discovers an error in or change to the information
provided in the attestations, certifications, and documentation described in section 5.03
of this revenue procedure for a calendar year that results in a reduction in the number of
FEOC-compliant batteries, the qualified manufacturer must determine the amount of the
reduction and report to the DOE through the method described in section 5.04 of this
revenue procedure, within 30 days of such discovery. This determination and reporting
obligation applies to information with respect to the current year and any of the prior
three calendar years for which the qualified manufacturer had a compliant-battery
ledger. If the IRS finds, based on DOE analysis or otherwise, that the reduction in the
number of FEOC-compliant batteries should be greater than that determined by the
qualified manufacturer, the qualified manufacturer may request administrative review
from the IRS as described in 5.05 of this revenue procedure.
(2 ) If any error or change described in section 5.08(1) of this revenue procedure is
discovered in the same calendar year to which the error or change relates, there will be
a decrease to the compliant-battery ledger for the same calendar year. The decrease
described in the previous paragraph may decrease the compliant-battery ledger below
zero, creating a negative balance in the compliant-battery ledger. If the error or change
described in section 5.08(1) is discovered after the end of the calendar year to which
such error or change relates or in any of the subsequent three calendar years, the error
or change will decrease the compliant-battery ledger for the calendar year for which it is
discovered.
(3) If the IRS or the DOE independently become aware of any material change to

- 27 -
the information provided in the attestations, certifications, and documentation described
in section 5.03 of this revenue procedure, the DOE may request information to support
or rebut such presumed material change. This review may result in updates to the
compliant-battery ledger.
.09 Tracking of FEOC-compliant batteries.
(1) Once the projected number of batteries for a calendar year is approved, the
IRS will enter the compliant-battery ledger into the IRS Energy Credits Online Portal.
(2) At the time the qualified manufacturer submits a written report pursuant to
section 6.02 of this revenue procedure with the IRS, reporting the VIN of a new clean
vehicle as eligible for a § 30D credit, the total approved number of batteries will be
reduced by the number of batteries contained in such vehicle in the IRS Energy Credits
Online Portal. The VIN of a new clean vehicle must be associated with the serial
number or serial numbers of the battery or batteries contained in such vehicle pursuant
to the qualified manufacturer written reports, described in section 6 of this revenue
procedure.
(3) Once the number of approved batteries in the IRS Energy Credits Online Portal
reaches zero or less than zero, the qualifying manufacturer will not be able to submit
additional written reports for new clean vehicles into the IRS Energy Credits Online
Portal.
(4) Any remaining balance in the compliant-battery ledger at the end of the
calendar year, whether positive or negative, will be included in the compliant-battery
ledger for the subsequent calendar year. If a qualified manufacturer has multiple
compliant-battery accounts with a negative balance, any negative balance will first be

- 28 -
included in the compliant-battery ledger for the same model or class of vehicles for the
subsequent calendar year. However, if there is no ledger for the same model or class
of vehicles in the subsequent calendar year, the IRS can account for such negative
balance in the ledger of a different model or class of vehicles of the qualified
manufacturer.
.10 Year End Attestation. No later than January 30 of the year after the calendar
year for which a compliant-battery ledger is established, the qualified manufacturer,
under penalty of perjury, must submit an attestation to the DOE as to the accuracy of
the calendar year’s projected number of FEOC-compliant batteries, as established in
sections 5.03 and 5.04 of this revenue procedure, and as adjusted under sections 5.05,
5.07, and 5.08 of this revenue procedure. The IRS will make a determination regarding
the year end attestation and may make appropriate adjustments to the compliant-
battery ledger as described in sections 5.07 and 5.08 of this revenue procedure, as a
result of such determination.
SECTION 6: WRITTEN REPORTS BY QUALIFIED MANUFACTURERS
.01 Contents of Written Reports by Qualified Manufacturers. The written report
providing information for vehicles that may be eligible for the credit under § 30D, § 25E,
and/ or § 45W must contain the name, address, and taxpayer identification number of
the qualified manufacturer. This written report must be provided by the qualified
manufacturer to the IRS in the time and manner described in section 6.02 of this
revenue procedure. In addition, the written report must contain all of the following
information for any vehicle that the qualified manufacturer asserts is eligible for the
credit under § 30D, § 25E, and/ or § 45W:

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(1) General Information.
(a) The make, model, model year, and any other appropriate identifiers of the
motor vehicle;
(b) Certification that the motor vehicle is made by a qualified manufacturer, within
the meaning of § 30D(d)(3);
(c) Certification that the motor vehicle is treated as a motor vehicle for purposes
of title II of the Clean Air Act;
(d) The gross vehicle weight rating of the motor vehicle;
(e) The battery capacity of the motor vehicle;
(f) The motor vehicle’s VIN; and
(g) Such other information as the Secretary may provide on irs.gov.
(2) Specifically, for § 30D:
(a) Certification that the motor vehicle is propelled to a significant extent by an
electric motor that draws electricity from a battery that has a capacity of not less than 7
kilowatt hours and the battery is capable of being recharged from an external source of
electricity, or is a new qualified fuel cell motor vehicle (as defined in § 30B(b)(3)).
(b) Certification that the motor vehicle is manufactured primarily for use on public
streets, roads and highways (not including a vehicle operated exclusively on a rail or
rai ls) and has at least four wheels.
(c) Certification that the final assembly of the motor vehicle occurred within North
America.
(d) Certification of the percentage of the value of the applicable critical minerals
(as defined in § 45X(c)(6)) contained in the battery from which the electric motor of the

- 30 -
vehicle draws electricity that were (i) extracted or processed in the United States, or in
any country with which the United States has a free trade agreement in effect, or
(ii) recycled in North America.
(e) Certification of the percentage of the value of the components contained in
the battery from which the electric motor of the vehicle draws electricity that were
manufactured or assembled in North America.
(f ) Whether the motor vehicle is a van, sport utility vehicle, pickup truck, or other
vehicle.
(g) The motor vehicle’s manufacturer’s suggested retail price.
(h) For vehicles anticipated to be placed in service after December 31, 2024:
(i) The number of batteries from which the electric motor of the motor vehicle
draws electricity.
(ii) The serial number of each battery in the vehicle.
(iii) A certification that the vehicle contains FEOC-compliant batteries that are
tracked on a compliant-battery ledger.
(i) For vehicles anticipated to be placed in service after December 31, 2023,
certification that the new clean vehicle meets the excluded entity requirements in
section 30D(d)(7) and the clean vehicle regulations.
(3) Specifically, for § 25E:
4

(a) Certification that the motor vehicle is either: propelled to a significant extent
by an electric motor that draws electricity from a battery that has a capacity of not less
than 7 kilowatt hours and the battery is capable of being recharged from an external

4
For motor vehicles for which such certification has not already been provided for purposes of § 30D and/
or § 45W.

- 31 -
source of electricity, or is a qualified fuel cell motor vehicle that satisfies the
requirements under § 30B(b)(3)(A) and (B) and has a gross vehicle weight rating of less
than 14,000 pounds.
(b) Certification that the motor vehicle is manufactured primarily for use on public
streets, roads and highways (not including a vehicle operated exclusively on a rail or
rails) and has at least four wheels.
(4) Specifically, for § 45W:
(a) For motor vehicles, certification that the vehicle is manufactured primarily for
use on public streets, roads, and highways (not including a vehicle operated exclusively
on a rail or rails), and is either: a motor vehicle that is propelled to a significant extent by
an electric motor that draws electricity from a battery that has a capacity of not less than
15 kilowatt hours (or, in the case of a vehicle that has a gross vehicle weight rating of
less than 14,000 pounds, 7 kilowatt hours) and is capable of being recharged from an
external source of electricity, or is a new qualified fuel cell motor vehicle that satisfies
the requirements under § 30B(b)(3)(A) and (B); or
(b) For mobile machinery, certification that the machinery meets the definition in
§ 4053(8) (including vehicles that are not designed to perform a function of transporting
a load over the public highways), and that the machinery is either: propelled to a
significant extent by an electric motor that draws electricity from a battery that has a
capacity of not less than 15 kilowatt hours (or, in the case of a vehicle that has a gross
vehicle weight rating of less than 14,000 pounds, 7 kilowatt hours) and is capable of
being recharged from an external source of electricity, or is a new qualified fuel cell
motor vehicle that satisfies the requirements under § 30B(b)(3)(A) and (B).

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(c) With respect to a motor vehicle with a gross vehicle weight rating of less than
14,000 pounds, the manufacturer’s suggested retail price.
(5) Attestation Required. Each written report must include: a declaration,
applicable to the certification, statements, and any accompanying documents, signed by
a person currently authorized to bind the qualified manufacturer (or, in the case of a
foreign vehicle manufacturer, its domestic distributor) in these matters, in the following
form: “Under penalties of perjury, I declare that I have examined this certification,
including accompanying documents, and to the best of my knowledge and belief, the
facts presented in support of this certification are true, correct, and complete.”
.02 Filing of Written Reports by Qualified Manufacturers. Qualified manufacturers
must file the reports pursuant to section 6.01 of this revenue procedure with the IRS on
a monthly basis, by the fifteenth of the month. Qualified manufacturers may file reports
more frequently than once a month. Until the IRS provides otherwise, qualified
manufacturers must send an email to IRS.Clean.Vehicles.QM.Reporting@irs.gov

indicating their intent to submit monthly reports and the IRS will respond with
instructions on how to submit their reporting information. In addition, for any new clean
vehicle under § 30D for which a written report was previously submitted as described in
section 6.02 of Rev. Proc. 2022-42 or section 7.02 of Rev. Proc. 2023-33 but is not
placed in service prior to January 1, 2024, qualified manufacturers must update the
written report to include information on the vehicle’s compliance with § 30D(d)(7).
Qualified manufacturers must send an email to
IRS.Clean.Vehicles.QM.Reporting@irs.gov indicating their intent to submit updated
reports, and the IRS will respond with instructions on how to submit their updated

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reporting information. Beginning in 2024, on a date determined by the IRS, qualified
manufacturers will be required to file the written reports described in section 6.01 of this
revenue procedure through the IRS Energy Credits Online Portal monthly by the
fifteenth of the month following the month to which each monthly written report relates.
Qualified manufacturers may file reports more frequently than once a month. The
availability of the IRS Energy Credits Online Portal for submission of written reports by
qualified manufacturers, as well as any changes to the content and format of the written
reports will be provided on irs.gov
, and qualified manufacturers will be notified of the
update.
.03 Taxpayer's Reliance. A taxpayer who acquires a “new clean vehicle,” a
“previously-owned clean vehicle” for which the seller provides a clean vehicle seller
report, or a “qualified commercial clean vehicle” and places such vehicle in service may
rely on the manufacturer’s certification concerning the manufacturer’s status as a
qualified manufacturer. A taxpayer also may rely on the information and certifications
contained in the qualified manufacturer’s written reports for the tax credits allowed
under §§ 30D, 25E, and 45W.
.04 Erroneous Written Reports. Any acknowledgment that the IRS provides for a
written report, including a qualified manufacturer’s certifications under §§ 30D, 45W,
and 25E, is not a determination that a motor vehicle or mobile machinery qualifies for
the credit under the respective Code sections.
SECTION 7. EFFECT OF ERRORS AND FRAUD WITH RESPECT TO SECTION 30D

.01 In General. If the IRS determines, after consultation with the DOE and after
review of the attestation, certification, and documentation requirements in section 5 of

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this revenue procedure relating to the section 30D credit, that a qualified manufacturer
has provided attestations, certifications, or documentation that contain inaccurate
information, it may take appropriate action as described in sections 7.02 and 7.03 of this
revenue procedure. Such action would affect vehicles and qualified manufacturers on a
prospective basis.
.02 Inadvertent errors. If the IRS determines that the attestations, certifications, or
documentation for a specific new clean vehicle contain inadvertent errors, the IRS will
notify the qualified manufacturer in writing, and the qualified manufacturer will have 21
days from the date of the notification to cure the error or rebut the IRS’ determination. If
the error or errors are not cured:
(1) In the case of a new clean vehicle that has not been placed in service for which
the qualified manufacturer has submitted a periodic written report certifying compliance
with the requirements of § 30D(d), such vehicle will no longer be considered a new
clean vehicle eligible for the § 30D credit.
(2) In the case of a new clean vehicle that has not been placed in service for which
the qualified manufacturer has not submitted a periodic written report certifying
compliance with the requirement of § 30D(d), the qualified manufacturer may not submit
such periodic written report.
(3) In the case of a new clean vehicle that has been placed in service, the IRS may
require a decrease in the compliant-battery ledger. If the qualified manufacturer has
multiple compliant-battery ledgers, the IRS may determine which of the ledgers will be
decreased.
.03 Intentional disregard or fraud. If the IRS determines that a qualified

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manufacturer intentionally disregarded attestation, certification, or documentation
requirements or reported information fraudulently or with intentional disregard, all
vehicles of the qualified manufacturer that have not been placed in service will no longer
be considered new clean vehicles eligible for the section 30D credit. As an additional
consequence, the IRS may terminate the written agreement between the IRS and the
manufacturer, thereby terminating the manufacturer’s status as a qualified
manufacturer. The IRS will notify the qualified manufacturer in writing of the
determination. If a qualified manufacturer is notified of the termination of its written
agreement, it will have the opportunity for administrative review of the IRS’s
determination. During the period that the issue is pending, the qualified manufacturer
will not be able to certify any vehicles as eligible for the §§ 30D, 45W, and 25E credits.
Once the IRS makes a final determination, a qualified manufacturer’s written agreement
will either be confirmed as revoked, fully reinstated, or reinstated under conditions as
determined by the IRS. The qualified manufacturer may submit a new written
agreement to reestablish qualified manufacturer status only as provided by the IRS.
SECTION 8. EFFECT ON OTHER DOCUMENTS
.01 The requirements of sections 4.03 and 4.04 of this revenue procedure regarding
filing a written agreement to be a qualified manufacturer before January 1, 2024,
supersede the requirements of section 4.01 of Rev. Proc. 2022-42. Sections 4.02 and
4.04 of this revenue procedure supersede section 4.02(1) and 7.01 of Rev. Proc. 2023-
33, providing information for qualified manufacturers to register and submit qualified
manufacturer written agreements through the IRS Energy Credits Online Portal after
January 1, 2024.

- 36 -
.02 Section 6.01 of this revenue procedure supersedes section 4.02 of Rev. Proc.
2022-42, regarding the periodic reports submitted by qualified manufacturers. Section
6.02 of this revenue procedure supersedes the requirements of section 7.02 of Rev.
Proc. 2023-33, in providing procedures for qualified manufacturer filing of monthly
written reports through the IRS Energy Credits Online Portal. Sections 6.03 and 6.04 of
this revenue procedure supersede sections 4.03 and 4.04 of Rev. Proc. 2022-42,
respectively, providing information for taxpayer reliance and the effect of erroneous
reports.
SECTION 9. PAPERWORK REDUCTION ACT
.01 The collection of information contained in this revenue procedure has been
submitted, and will be submitted, to the Office of Management and Budget in
accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number
1545-2311. An agency may not conduct or sponsor, and a person is not required to
respond to, a collection of information unless the collection of information displays a
valid OMB control number.
.02 The collection requirements in sections 4 and 6 of this revenue procedure were
previously approved by OMB under control number 1545-2137. This revenue
procedure does not change these collection requirements. The new collections of
information in this revenue procedure are in section 5. This information is collected and
retained to ensure that vehicles meet the requirements for the new clean vehicle credit
under § 30D. This information will be used to determine whether the vehicle for which
the credit is claimed by a taxpayer is property that qualifies for the credit. The collection
of information is voluntary to obtain a benefit. The likely respondents are corporations

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and partnerships. The IRS will submit the collection requirements under section 5 of
this revenue procedure to OMB under 5 CFR 1320.10. The estimated total annual
reporting burden is 4,450 hours.
.03 The estimated annual burden for the submission of information to the DOE
before July 1 per respondent is 100 hours. The estimated annual burden for additional
supplemental submissions of information to the DOE is 25 hours per respondent. The
estimated annual burden per respondent is 0.25 hours to complete the qualified
manufacturer written reports. The estimated number of respondents is 25. The
estimated annual frequency of responses is 16.
.04 Books or records relating to a collection of information must be retained as long
as their contents may become material in the administration of any internal revenue law.
Generally, tax returns and tax return information are confidential, as required by § 6103.
SECTION 10. DRAFTING INFORMATION
The principal author of this revenue procedure is the Office of Associate Chief
Counsel (Passthroughs & Special Industries). However, other personnel from the
Treasury Department and the IRS participated in its development. For further
information regarding this revenue procedure, call the energy security guidance contact
number at (202) 317-5254 (not a toll-free call).