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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.