{"abstract":"This document contains proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for the purchase of qualifying new clean vehicles, including new plug-in electric vehicles powered by an electric battery meeting certain requirements and new qualified fuel cell vehicles. These proposed regulations would affect eligible taxpayers who purchase new vehicles that qualify for the credit.","action":"Notice of proposed rulemaking.","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/2023/04/17/2023-06822.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"88 FR 23370","comment_url":"http://www.regulations.gov/commenton/IRS-2023-0019-0001","comments_close_on":"2023-06-16","correction_of":null,"corrections":[],"dates":"Comments and Requests for a Public Hearing: Written or electronic comments and requests for a public hearing must be received by June 16, 2023. Requests for a public hearing must be submitted as prescribed in the\"Comments and Requests for a Public Hearing\"section.","disposition_notes":null,"docket_ids":["REG-120080-22"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":91,"comment_start_date":"2023-04-17","updated_at":"2026-02-20T10:57:14.965-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0019-0001","allow_late_comments":true,"id":"IRS-2023-0019-0001","comment_end_date":"2023-06-17","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2023-0019","title":"Section 30D New Clean Vehicle Credit (REG-120080-22)"}],"document_number":"2023-06822","effective_on":null,"end_page":23386,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/04/17/2023-06822.xml","html_url":"https://www.federalregister.gov/documents/2023/04/17/2023-06822/section-30d-new-clean-vehicle-credit","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-06822?publication_date=2023-04-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-04-17/2023-06822/mods.xml","not_received_for_publication":null,"page_length":17,"page_views":{"count":28956,"last_updated":"2026-04-05 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-04-17/pdf/2023-06822.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-06822.pdf?1680266730","publication_date":"2023-04-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/04/17/2023-06822.txt","regulation_id_number_info":{"1545-BQ52":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/1545-BQ52/section-30d-clean-vehicle-credit-regulations","title":"Section 30D Clean Vehicle Credit Regulations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=1545-BQ52&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BQ52"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ52/section-30d-clean-vehicle-credit-regulations","title":"Section 30D Clean Vehicle Credit Regulations"},"comments_count":91,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0019","supporting_documents_count":0,"docket_id":"IRS-2023-0019","document_id":"IRS-2023-0019-0001","regulation_id_number":"1545-BQ52","title":"Section 30D New Clean Vehicle Credit (REG-120080-22)","checked_regulationsdotgov_at":"2026-02-21T19:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2023-0019-0001","significant":true,"signing_date":null,"start_page":23370,"subtype":null,"title":"Section 30D New Clean Vehicle Credit","toc_doc":"Section 30D New Clean Vehicle Credit","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":88}