1545-BQ83 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Substantiation Requirements and Qualified Non personal Use Vehicles

Final regulations relating to qualified non personal use vehicles as defined in section 274(i) of the Internal Revenue Code.  Qualified non personal use vehicles are excepted from the substantiation requirements of section 274(d) that apply to listed property as defined in section 280F(d)(4).  These proposed regulations add unmarked service vehicles used by firefighters or members of a rescue squad or ambulance crew as a new type of qualified non personal use vehicle.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not subject to, not significant 26 CFR 1.274-5 26 U.S.C. 7805 Pub. L. 99-44, sec. 2 No Request for information. 01/23/2024 89 FR 4215 Comment Period End 04/22/2024 NPRM 12/03/2024 89 FR 95727 NPRM Comment Period End 03/03/2025 Final Action 12/00/2025 REG-106595-22 (Final) Drafting attorney: Stephanie L. Caden (202) 317-4570 Reviewing attorney: Andrew Holubeck (202) 317-4787 Treasury attorney: Boyd Brown (771) 201-0022 CC: EEE No No Federal Local State Tribal No No No No 1545-BH65 Related to Stephanie Caden Attorney 1545 Internal Revenue Service IRS 202 317-4774 stephanie.l.caden@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4010, Washington DC 20224