View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-2137
ICR Reference No:
202412-1545-006
Status:
Historical Inactive
Previous ICR Reference No:
202304-1545-006
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Clean Vehicle Credits
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Comment filed on proposed rule and continue
Conclusion Date:
09/30/2025
Retrieve Notice of Action (NOA)
Date Received in OIRA:
01/14/2025
Terms of Clearance:
Pursuant to 5 CFR 1320.11(c), OMB files this comment on this information collection request (ICR). This OMB action is not an approval to conduct or sponsor an information collection under the Paperwork Reduction Act of 1995. This action has no effect on any current approvals. If OMB has assigned this ICR a new OMB Control Number, the OMB Control Number will not appear in the active inventory. For future submissions of this information collection, reference the OMB Control Number provided. The agency shall examine public comment in response to the NPRM and will describe in the supporting statement of its next collection any public comments received regarding the collection as well as why (or why it did not) incorporate the commenter’s recommendation. The next submission to OMB must include the draft final rule.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
08/31/2026
36 Months From Approved
08/31/2026
Responses
248,441
0
248,441
Time Burden (Hours)
606,874
0
606,874
Cost Burden (Dollars)
0
0
0
Abstract:
The Energy Improvement and Extension Act of 2008 added § 30D of the Internal Revenue Code (IRC) to authorize a credit for 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) and provides a credit for clean new vehicles. Section 13402 of the IRA added § 25E to the Code and provides a credit for previously owned clean vehicles. Section 13403(a) of the IRA added new § 45W to the Code and provides a credit for qualified commercial clean vehicles.
Authorizing Statute(s):
US Code:
26 USC 45W
Name of Law: Credit for qualified commercial clean vehicles
US Code:
26 USC 25E
Name of Law: Previously-owned clean vehicles
US Code:
26 USC 30D
Name of Law: Qualified Plug-in Electric Vehicle Credit
PL:
Pub.L. 117 - 169 13401 and 13402
Name of Law: Inflation Reduction Act of 2022
Citations for New Statutory Requirements:
US Code: 26 USC 45W Name of Law: Inflation Reduction Act
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
1545-BR06
Proposed rulemaking
90 FR 3506
01/14/2025
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
7
IC Title
Form No.
Form Name
Form 8936 - Clean Vehicle Credits
8936
Qualified Plug-in Electric Drive Motor Vehicle Credit
Form 8936 Schedule A, Clean Vehicle Credit Amount
8936 Schedule A
Clean Vehicle Credit Amount
Incremental Cost
Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit
PIN requirements
Rev Proc 2022-42 - Monthly Report
Vehicle Seller Report (Rev Proc 2022-42)
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
IRS is issuing a Notice of Proposed Rulemaking (NPRM), REG-123525-23 that will amend 1545-2137 to add reporting, third-party disclosures, and recordkeeping requirements. The NPRM contemplates establishing a reporting and third-party disclosure requirement for manufacturers to issue and associate a Product Identification Number (PIN) for specified property under Section 45W. The manufacturers would then report the issued PIN to the IRS. This requirement is estimated to add 4,500 respondents/responses and 1,125 burden hours to the collection. It is estimated to take 15 minutes (.25 hours) for each respondent to comply with this requirement. Additionally, manufacturers will also be required to provide taxpayers with the powertrain cost or incremental cost value of a vehicle; and taxpayers will be required to maintain a record of these disclosures. (§1.45W-2(c)(10)). It is estimated to take one hour to complete this requirement, with an estimate of 500 respondents/responses for an increase in 500 burden hours. These changes increase the estimated number of respondents/responses by 5,000, with an estimated overall increase of burden hours of 1,625, for a total of 253,441 respondents/responses and 609,498 overall total burden hours.
Annual Cost to Federal Government:
$48,543
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Maggie Stehn 202 317-4547 maggie.m.stehn@irscounsel.treas.gov
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
01/14/2025
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