Notice 2022-46, page 306.
Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States
Following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), this notice requests
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comments related to the clean vehicles provisions under §§ 25E and 30D of the Internal Revenue Code. Comments received in response to this notice will help to inform development of guidance implementing §§ 30D and 25E.
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