Skip to content

Introduction

SECTION 6. CONVERTED VEHICLES

Internal Revenue Bulletin 2006-26 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In General . The definitions and rules in this section apply solely with respect to converted vehicles. For this purpose, a converted vehicle is an alternative fuel motor vehicle or a mixed-fuel vehicle that was converted from a new or used gasoline or diesel fuel motor vehicle.

.02 Made by a Manufacturer . A converted vehicle is made by a manufacturer only if a person is required under title II of the Clean Air Act (or as a condition of receiving an exemption from the tampering prohibitions in § 203 of the Clean Air Act) to obtain a certificate of conformity covering the converted vehicle or the engine used in the converted vehicle.

.03 Manufacturer . (1) Except as provided in section 6.03(2) of this notice, the manufacturer of a converted vehicle is the person required under title II of the Clean Air Act (or as a condition of receiving an exemption from the tampering prohibitions in § 203 of the Clean Air Act) to obtain the certificate of conformity covering the converted vehicle or, if no person is so required, the person required under title II of the Clean Air Act (or as a condition of receiving an exemption from the tampering prohibitions in § 203 of the Clean Air Act) to obtain a certificate of conformity covering the engine used in the converted vehicle.

(2) If an importer of a converted vehicle would be treated as the manufacturer of the vehicle under section 6.03(1) of this notice, the manufacturer is the person that manufactured or assembled the vehicle. If an importer of an engine would be treated as the manufacturer of the converted vehicle in which it is used under section 6.03(1) of this notice, the manufacturer of the converted vehicle is the person that manufactured or assembled the engine.

.04 Original Use . The original use of the alternative fuel motor vehicle or mixed-fuel vehicle commences with the

for qualified QAFMVs that meet the emissions standards of § 30B(e)(2)(B)(i) or (ii) (see section 7.03(2) of this notice).

Certain vehicles other than QAFMVs ( i.e., mixed-fuel vehicles described in section 5.01 and 5.02 of this notice) may qualify for a reduced credit under § 30B(e)(5). Mixed-fuel vehicles are eligible for a reduced credit equal to either 70 percent or 90 percent of the applicable credit allowable under § 30B(a)(4). For this purpose, the applicable credit allowable under § 30B(a)(4) is the 80-percent credit for mixed-fuel vehicles that satisfy the emissions standards of § 30B(e)(2)(B)(i) or (ii) and the 50-percent credit for other mixed-fuel vehicles. The reduced credit for mixed-fuel vehicles applies only to vehicles that have a gross vehicle weight rating of more than 14,000 pounds and that can operate efficiently on a combination of alternative fuel and a petroleum-based fuel.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2006-26

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.