Bookmark and Share Banner
IRS GuideWireDecember 1, 2023

News Essentials

What’s Hot

News Releases

IRS – The Basics

IRS Guidance

Media Contacts

Facts & Figures

Around The Nation

e-News Subscriptions

IRS Resources

Contact My Local Office

Filing Options

Forms & Instructions

Frequently Asked Questions


Taxpayer Advocate

Where to File

Issue Number:    RP-2023-38

Inside This Issue

Revenue Procedure 2023 38 updates the procedures under § 30D(d)(3) of the Internal Revenue Code (Code) for qualified manufacturers to enter into a written agreement with the Internal Revenue Service (IRS) under which such manufacturer agrees to make periodic written reports to the Secretary providing vehicle identification numbers (VINs) and other information regarding vehicles eligible for a clean vehicle credit.  Vehicles eligible for the clean vehicle credit under § 30D (§ 30D credit), the qualified commercial clean vehicles credit under § 45W (§ 45W credit), and the previously-owned clean vehicles credit under § 25E (§ 25E credit), generally must be manufactured by a qualified manufacturer as described in § 30D(d)(1)(C) and (d)(3).  See §§ 45W(c)(1) and 25E(c)(1)(D)(i). 

This revenue procedure consolidates all the procedural requirements for qualified manufacturers in one document for ease of reference, and establishes the procedures for qualified manufacturers to submit information regarding vehicles for upfront review by the Department of Energy (DOE), to ensure the vehicles are eligible for the § 30D credit for the calendar year at issue in accordance with the excluded entities provision of § 30D(d)(7).  As provided in section 8 of this revenue procedure, this revenue procedure supersedes section 4 of Revenue Procedure 2022-42, 2022-52 I.R.B. 565, as well as sections 4.02(1), 7.01, and 7.02 of Revenue Procedure 2023-33, 2023-43 I.R.B. 1135.


Revenue Procedure 2023 38 will be in IRB: 2023-51, dated December 28, 2023.

Back to Top

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

This email was sent to by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535GovDelivery logo