{"abstract":"This document sets forth final regulations regarding special valuation rules for employers and employees to use in determining the amount to include in an employee's gross income for personal use of an employer-provided vehicle. The final regulations reflect changes made by the Tax Cuts and Jobs Act (TCJA).","action":"Final regulation.","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/2020/02/05/2020-02158.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"85 FR 6424","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective February 5, 2020.","disposition_notes":null,"docket_ids":["TD 9893"],"dockets":[],"document_number":"2020-02158","effective_on":"2020-02-05","end_page":6428,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/02/05/2020-02158.xml","html_url":"https://www.federalregister.gov/documents/2020/02/05/2020-02158/determination-of-the-maximum-value-of-a-vehicle-for-use-with-the-fleet-average-and-vehicle","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-02158?publication_date=2020-02-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-02-05/2020-02158/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":5642,"last_updated":"2026-10-23 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-02-05/pdf/2020-02158.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-02158.pdf?1580823915","publication_date":"2020-02-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/02/05/2020-02158.txt","regulation_id_number_info":{"1545-BP14":{"issue":"201910","html_url":"https://www.federalregister.gov/regulations/1545-BP14/-determination-of-maximum-fair-market-value-of-a-vehicle-that-may-use-the-fleet-average-and-vehicle-","title":" Determination of Maximum Fair Market Value of a Vehicle That May Use the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules for Income and Employment Tax Purposes","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201910&RIN=1545-BP14&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP14"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP14/-determination-of-maximum-fair-market-value-of-a-vehicle-that-may-use-the-fleet-average-and-vehicle-","title":" Determination of Maximum Fair Market Value of a Vehicle That May Use the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules for Income and Employment Tax Purposes"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0036","supporting_documents_count":0,"docket_id":"IRS-2019-0036","regulation_id_number":"1545-BP14","title":"Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-per-Mile Valuation Rules (REG-101378-19)","checked_regulationsdotgov_at":"2020-02-10T04:30:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":6424,"subtype":null,"title":"Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules","toc_doc":"Determination of the Maximum Value of a Vehicle for Use with the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}