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TREAS/IRS RIN: 1545-BQ86 Publication ID: Fall 2023 
Title: ●Transfer Provisions of Sections 30D and 25E 

Section 30D calls for the establishment of regulations for several purposes.  One of those provisions is in Section 30D(g)(1) which provides that subject to regulations or other guidance as the Secretary determines necessary, if the taxpayer who acquires a new clean vehicle elects the application of section 30D(g) with respect to such vehicle, the credit which would otherwise be allowed to such taxpayer with respect to such vehicle shall be allowed to the eligible entity in such election, and not to such taxpayer.  Section 25E(f) provides that Rules similar to the rules of section 30D(g) shall apply.

On October 5, 2022, Notice 2022-46 was published in I.R.B. 2022-43, requesting comments regarding sections 30D and 25E.

On December 8, 2022, Revenue Procedure 2022-42 was published in I.R.B. 2022-52, providing procedures, inter alia, for seller’s reports relating to the sale of clean vehicles.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 25E    26 U.S.C. 30D    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-113064-23 Drafting attorney: Rika Valdman (202) 317-6853 Reviewing attorney: Maggie Stehn and Patrick Kirwan (202) 317-6853 Treasury attorney: Kimberly Wojcik (202) 819-5365 CC:PSI:B6
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BQ52  Related Agencies: Common: DOE; 
Agency Contact:
Rika Valdman
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5112,
Washington, DC 20224
Phone:202 317-5227
Fax:202 317-7868