{"abstract":"This document contains final regulations relating to the definition of qualified nonpersonal use vehicles. Qualified nonpersonal use vehicles are excepted from the substantiation requirements that apply to certain listed property. These final regulations add unmarked vehicles used by firefighters or members of a rescue squad or ambulance crew as a new type of qualified nonpersonal use vehicle. These final regulations affect governmental units that provide firefighter or rescue squad or ambulance crew member employees with unmarked qualified nonpersonal use vehicles and the employees who use those vehicles.","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/2026/03/20/2026-05525.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 13500","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These final regulations are effective on March 20, 2026.","disposition_notes":null,"docket_ids":["TD 10043"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-03-20","updated_at":"2026-03-25T11:02:37.691-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0059-0006","allow_late_comments":false,"id":"IRS-2024-0059-0006","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2024-0059","title":"Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22)"}],"document_number":"2026-05525","effective_on":"2026-03-20","end_page":13503,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/03/20/2026-05525.xml","html_url":"https://www.federalregister.gov/documents/2026/03/20/2026-05525/substantiation-requirements-and-qualified-nonpersonal-use-vehicles","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-05525?publication_date=2026-03-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-03-20/2026-05525/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":1007,"last_updated":"2026-10-23 04:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-20/pdf/2026-05525.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-05525.pdf?1773924323","publication_date":"2026-03-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/03/20/2026-05525.txt","regulation_id_number_info":{"1545-BQ83":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BQ83/substantiation-requirements-and-qualified-non-personal-use-vehicles","title":"Substantiation Requirements and Qualified Non personal Use Vehicles","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BQ83&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ83"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ83/substantiation-requirements-and-qualified-non-personal-use-vehicles","title":"Substantiation Requirements and Qualified Non personal Use Vehicles"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0059","supporting_documents_count":0,"docket_id":"IRS-2024-0059","document_id":"IRS-2024-0059-0006","regulation_id_number":"1545-BQ83","title":"Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22)","checked_regulationsdotgov_at":"2026-03-26T15:55:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":13500,"subtype":null,"title":"Substantiation Requirements and Qualified Nonpersonal Use Vehicles","toc_doc":"Substantiation Requirements and Qualified Nonpersonal Use Vehicles","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":91}