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TREAS/IRS RIN: 1545-BQ83 Publication ID: Spring 2025 
Title: Substantiation Requirements and Qualified Non personal Use Vehicles 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.274-5   
Legal Authority: 26 U.S.C. 7805    Pub. L. 99-44, sec. 2   
Legal Deadline:  None
Timetable:
Action Date FR Cite
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 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BH65 
Agency Contact:
Stephanie Caden
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4010,
Washington, DC 20224
Phone:202 317-4774
Email:  stephanie.l.caden@irscounsel.treas.gov