IRS NewswireDecember 26, 2023

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Issue Number:    IR-2023-251

Inside This Issue

IRS updates frequently asked questions for the New, Previously Owned, and Qualified Commercial Clean Vehicle Credits

IR-2023-251, Dec. 26, 2023

WASHINGTON — The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2023-29 to provide guidance related to the critical mineral and battery component requirements for the New, Previously Owned, and Qualified Commercial Clean Vehicle Credits.

These FAQs supersede earlier FAQs that were posted in Fact Sheet 2023-22 on Oct. 6, 2023.

The FAQs revisions are as follows:

  • Topic A: Eligibility Rules for the New Clean Vehicle Credit: Added Questions 13 and 14.

More information about reliance is available.



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