SECTION 1. PURPOSE

This revenue procedure updates the procedures under § 30D(d)(3) of the Internal Revenue Code (Code) ¹ 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). ² 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.