Updated guidance changes vehicle classification standard applicable to clean vehicle credit

06 February 2023

In Notice 2023-16, the IRS has updated earlier guidance (Notice 2023-1) by changing the vehicle classification standard by which vans, sport utility vehicles, pickup trucks and other vehicles are defined for the clean vehicle credit under IRC Section 30D. A Tax Alert is forthcoming.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2023-0212

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