PART V. MISCELLANEOUS›Rev. Proc. 2023-38
SECTION 3. DEFINITIONS
Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 In General . Terms used in this revenue procedure and not defined in section 3 of this revenue procedure have the same meaning as in §§ 30D, 45W and 25E, and the clean vehicle regulations.
.02 IRS Energy Credits Online Portal. For purposes of this revenue procedure,
the “IRS Energy Credits Online Portal” refers to the registration portal that manufacturers and sellers must use to register as a qualified manufacturer, seller, or registered dealer. A link to the site is available on irs.gov. Any successor portal or successor site address will be announced and made available on irs.gov.
.03 Model Year. The term “model year” means the model year determined under the EPA’s Clean Air Act regulations ( see 40 CFR 86.082-2).
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