{"abstract":"This document contains final regulations relating to qualified nonpersonal use vehicles as defined in section 274(i). Qualified nonpersonal use vehicles are excepted from the substantiation requirements of section 274(d)(4) that apply to listed property as defined in section 280F(d)(4). These final regulations add clearly marked public safety officer vehicles as a new type of qualified nonpersonal use vehicle. These final regulations affect employers that provide their employees with qualified nonpersonal use vehicles and the employees who use such vehicles.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2010/05/19/2010-11767.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"75 FR 27934","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on May 19, 2010.","disposition_notes":null,"docket_ids":["TD 9483"],"dockets":[],"document_number":"2010-11767","effective_on":"2010-05-19","end_page":27938,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2010/05/19/2010-11767.xml","html_url":"https://www.federalregister.gov/documents/2010/05/19/2010-11767/qualified-nonpersonal-use-vehicles","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2010-11767?publication_date=2010-05-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2010-05-19/2010-11767/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":8005,"last_updated":"2026-10-22 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2010-05-19/pdf/2010-11767.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2010-05-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2010/05/19/2010-11767.txt","regulation_id_number_info":{"1545-BH65":{"issue":"201010","html_url":"https://www.federalregister.gov/regulations/1545-BH65/qualified-nonpersonal-use-vehicle","title":"Qualified Nonpersonal Use Vehicle","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201010&RIN=1545-BH65&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BH65"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":27934,"subtype":null,"title":"Qualified Nonpersonal Use Vehicles","toc_doc":"Qualified Nonpersonal Use Vehicles","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":75}