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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-22 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice sets forth interim guidance, pending the issuance of regulations, relating to the new qualified alternative fuel vehicle (QAFV) refueling property credit (“Refueling Property Credit”) under § 30C of the Internal Revenue Code. The Internal Revenue Service and the Treasury Department expect that the regulations will incorporate the rules set forth in this notice.

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▸Contents — Internal Revenue Bulletin 2007-22
Internal Revenue Bulletin 2007-22

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