SECTION 4. QUALIFIED — Internal Revenue Bulletin 2023-51

MANUFACTURER WRITTEN AGREEMENTS AND PERIODIC REPORTING REQUIREMENTS

.01 Qualified Manufacturer Written Agreements, In General. To meet certain statutory requirements of §§ 30D, 25E, and 45W, any manufacturer that currently produces or previously produced a vehicle eligible for a credit may enter into a written agreement with the IRS to become a qualified manufacturer as defined in § 30D(d) (3). Manufacturers are not qualified manufacturers until they have entered into written agreements with the IRS. In addition, any manufacturer of fuel cell vehicles that is not required to be a qualified manufacturer under § 30D(d) is encouraged to become a qualified manufacturer for purposes of providing the IRS with information to facilitate tax administration.

.02 Qualified Manufacturer Written Agreements Through The IRS Energy Credits Online Portal. Qualified manufacturers may enter into a written agreement through the IRS Energy Credits Online Portal after the IRS announces the availability of the Portal on irs.gov. Beginning January 1, 2024, to be a qualified manufacturer, manufacturers must have entered into a written agreement through the IRS Energy Credits Online Portal. Manufacturers who previously registered and filed written agreements under the procedures in section 6.01 of Rev. Proc. 2022-42, section 7.01 of Rev. Proc. 2023-33, or section 4.03 of this revenue procedure must enter into new written agreements through the IRS Energy Credits Online Portal to be considered qualified manufacturers on or after January 1, 2024. An individual representative of the manufacturer must register

through the IRS Energy Credits Online Portal and provide the required information to request to become a qualified manufacturer. The manufacturer’s representative will need to sign in or create an account on irs.gov in order to verify the manufacturer’s business tax information and register. Help related to the IRS identity verification process can be found on the sign-in page or at www.irs.gov/registerhelp. This individual representative of the manufacturer must be currently authorized to legally bind the manufacturer in these matters. Before the end of December 2023, the IRS will update its systems to allow a manufacturer to authorize more than one employee to make representations on its behalf through the IRS Energy Credits Online Portal.

.03 Qualified Manufacturer Written Agreements Prior to January 1, 2024 . Prior to January 1, 2024, manufacturers may send their signed written agreements to IRS.Clean.Vehicle.Manufacturers@ irs.gov to be a qualified manufacturer. An electronic signature is acceptable. For written agreements submitted under this section 4.03, the manufacturer must provide the IRS a statement signed by a person currently authorized to bind the taxpayer in these matters, consistent with section 4.02 of Rev. Proc. 2022-42.

.04 Updates to Procedures for Qualified Manufacturer Written Agreements. Any changes to the content and format of the written agreement will be provided on irs. gov or through the IRS Energy Credits Online Portal, and qualified manufacturers will be notified to enter a revised written agreement.

.05 Periodic Reporting Requirements. The IRS will not consider a vehicle to meet the requirements of § 30D(d)(1)(C) unless a qualified manufacturer submits a written report containing the information required by section 6 of this revenue procedure with respect to such vehicle. For the purposes of § 25E, a qualified manufacturer must submit a written report or reports containing the information required by section 6 of this revenue procedure with respect to a prior model year vehicle for such vehicle to be considered a previously-owned clean vehicle, to the extent such information has not already been provided for purposes of § 30D and/ or § 45W.

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SECTION 5: COMPLIANT- BATTERY LEDGER FOR PURPOSES OF SECTION 30D

.01 Introduction. (1) For calendar years beginning January 1, 2025, for vehicles to qualify for the clean vehicle credit under § 30D, the qualified manufacturer must provide information to the IRS to establish a compliant-battery ledger for each calendar year. The compliant-battery ledger (as defined in the clean vehicle regulations) for a calendar year tracks a qualified manufacturer’s anticipated supply of batteries that are FEOC-compliant (as defined in clean vehicle regulations) for such calendar year. One compliant-battery ledger may be established for all vehicles for a calendar year, or there may be separate ledgers for specific models or classes of vehicles. For calendar year 2024, the qualified manufacturer is not required to provide information to establish a compliant-battery ledger, but the qualified manufacturer must submit information as provided in section 5.06 of this revenue procedure.

(2) To establish a compliant-battery ledger for a calendar year, the qualified manufacturer must do the following: (i) determine a projected number of FEOCcompliant batteries in accordance with section 5.02 of this revenue procedure; (ii) submit an attestation with respect to the projected number, including supporting certifications and documentation, in accordance with section 5.03 of this revenue procedure; and (iii) receive approval of the projected number (in whole or in part) from the IRS, as provided in section 5.04 of this revenue procedure. Additionally, the qualified manufacturer must later submit a year-end attestation with respect to the calendar year, as provide in section 5.10 of this revenue procedure. These submissions and attestations must be accurate to the best of the qualified manufacturer’s knowledge and belief and provided under penalties of perjury, and are subject to review by the IRS and the DOE for errors, intentional disregard, or fraud.

.02 Determination of projected num- ber of FEOC-compliant batteries. The qualified manufacturer must determine the projected number of batteries that it knows, or reasonably anticipates based on

its contracts with suppliers, will be FEOCcompliant, with respect to new clean vehicles (as described in § 30D(d)) for which the qualified manufacturer anticipates providing a periodic written report prior to or during the calendar year and which are expected to be placed in service by consumers during such calendar year. With respect to the determination:

(1) The determination is based on quantity and mass of the battery components and applicable critical minerals, as well as associated constituent materials, that are procured or contracted for the calendar year and that are known or reasonably anticipated to be FEOC-compliant battery components or FEOC-compliant applicable critical minerals, as applicable.

(2) The qualified manufacturer must conduct due diligence (as provided in the clean vehicle regulations) with respect to all battery components and applicable critical minerals, as well as associated constituent materials, that are relevant to determining whether such battery components or applicable critical minerals are FEOC-compliant.

(3) The qualified manufacturer must determine whether all battery components, including all battery cells, non-battery cell battery components, batteries, and applicable critical minerals, as well as associated constituent materials, are FEOC-compliant.

(4) The qualified manufacturer may rely upon attestations, documentation and certifications of a third-party manufacturer or supplier that operates a battery cell production facility provided that the third-party manufacturer or supplier performs due diligence and provides the qualified manufacturer information sufficient to make the determinations described in section 5.02 of this revenue procedure. In the case of multiple third party manufacturers or suppliers (such as a case in which a manufacturer contracts with a battery manufacturer, who, in turn, contracts with a manufacturer or supplier who operates a battery cell production facility), this requirement must be satisfied by each such manufacturer or supplier either directly to the qualified manufacturer or indirectly through contractual relationships.

.03 Attestations, certifications, and documentation to be provided to the DOE. The qualified manufacturer must submit

to the DOE the information described in section 5.03(1) of this revenue procedure, and make attestations, under penalty of perjury, as described in sections 5.03(2) through 5.03(5) of this revenue procedure. The qualified manufacturer may make a separate submission for a specific model or class of vehicles provided that it specifies in its submission the model or class of vehicles to which such submission relates.

(1) A compliance report, including supporting documentation in relation to battery components and applicable critical minerals, as well as associated constituent materials, contained in the battery from which the electric motor of the vehicle draws electricity. The compliance report must contain the following information:

(a) A description of measures taken to exercise due diligence and the approach taken to determine compliance with the requirements of § 30D(d)(7).

(b) A list of all battery component manufacturers or assemblers, including manufacturers or assemblers of battery cells, and documentation appropriately reliable and sufficient to determine whether the battery component manufacturers or assemblers are foreign entities of concern pursuant to DOE guidance under 42 U.S.C. 18741(a)(5), including:

(i) Ownership and control, as represented by equity interests, board seats, and voting rights, based on public and non-public (if applicable) information.

(ii) Place of incorporation, principal place of business, individual operating facilities for relevant materials and components production, and relevant activities, based on permits and facility information.

(iii) Excerpts from licenses and contracts with FEOCs, if applicable, to demonstrate lack of effective control.

(iv) Additional information as may be required by the DOE.

(c) A list of the battery cells used by the qualified manufacturer, including a serial number or other system used to track FEOC-compliant battery cells to the batteries they are contained within, as well as the tracking of battery components used in the production of battery cells.

(d) A list of applicable critical mineral extractors, processors, or recyclers (including any applicable critical mineral extraction, processing, or recycling steps

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subject to the transition rule for non-traceable battery materials) , and documentation appropriately reliable and sufficient to determine whether the applicable critical mineral extractors, processors, or recyclers (including any processors or recyclers of associated constituent materials) are foreign entities of concern pursuant to DOE guidance under 42 U.S.C. 18741(a)(5), including: (i) Ownership and control, as represented by equity interests, board seats, and voting rights, based on public and non-public (if applicable) information.

(iii) The dates of purchase of each applicable critical mineral from each entity that conducts extraction, processing, or recycling.

(iv) Excerpts from licenses and contracts with FEOCs, if applicable, to demonstrate lack of effective control.

(v) Additional information as may be required by the DOE.

(e) A description of the specific steps that the qualified manufacturer will take or reasonably anticipates taking to determine that battery cells and batteries are FEOC-compliant.

(f) The following quantity and mass information:

(i) Quantity and/or mass of FEOCcompliant battery components and FEOCcompliant applicable critical minerals, as well as associated constituent materials, from each manufacturer, assembler, extractor, processor, or recycler (excluding any applicable critical minerals subject to the transition rule for non-traceable battery materials).

(ii) Quantity of FEOC-compliant battery components divided by the quantity of each battery component per battery.

(iii) Total mass of each of FEOCcompliant applicable critical mineral divided by the quantity of each applicable critical mineral per battery.

(iv) Quantity of anticipated vehicles by type, make and model, that are FEOCcompliant and not FEOC-compliant, based on battery cell product lines and the content of associated batteries.

(v) Calculations regarding temporary allocation-based determinations for applicable critical materials contained in constituent materials of a battery cell.

(vi) Date of each of the calculations regarding temporary allocation-based determinations for applicable critical materials contained in constituent materials of a battery cell.

(g) Proof of mass or quantity for each FEOC-compliant supplier, specifically identifying where information is contained regarding the relevant ownership of each supplier or quantity information, which includes but is not limited to:

(i) Invoices (timing of delivery/anticipated delivery date) related to battery components and applicable critical materials contained in the batteries of new clean vehicles that are included in the allocation calculations.

(ii) Contractual excerpts, as supporting documentation of supply contracts, including any contractual agreements by third-party battery cell manufacturers or suppliers or battery manufacturers to conduct due diligence.

(iii) Documentation of additional sources of supply if there is not yet a contractual agreement but such sources are deemed highly likely to factor into the temporary allocation-based determination calculations.

(iv) Documentation with information regarding battery components and applicable critical minerals, as well as associated constituent materials, in each vehicle.

(h) If the qualified manufacturer is relying on the transition rule for non-traceable battery materials (as provided in the clean vehicle regulations), a report demonstrating how the qualified manufacturer will comply with the excluded entity restrictions once the transition rule is no longer in effect.

(i) If available, independent analysis or audit of FEOC compliance factors prior to submission of the FEOC compliance information to the DOE, including identification of the auditor or analyst and the auditor or analyst’s expertise for performing such analysis.

(2) An attestation of the projected number of FEOC-compliant batteries that the qualified manufacturer has determined under section 5.02 of this revenue

procedure and an explanation of the basis of such determination.

(3) An attestation that the qualified manufacturer has exercised due diligence to determine that the batteries, battery cells, battery components, and applicable critical minerals, as well as associated constituent materials, relating to the vehicles are FEOC-compliant.

(4) An attestation that if any material changes occur with respect to any information provided in this section 5.03(1) of this revenue procedure, the qualified manufacturer will report this information to the DOE as provided in section 5.07 of this revenue procedure.

(5) An attestation that the information submitted is true and correct to the best of the knowledge of the qualified manufacturer’s representative.

.04 Upfront Review of Projected Number of FEOC-Compliant Batteries .

(1) To establish a compliant-battery ledger, the qualified manufacturer must submit the attestation of the projected number of FEOC-compliant batteries and other information described section 5.03 of this revenue procedure for upfront review to the DOE through a method provided by the DOE. The IRS will make a determination with respect to the submission, with analytical assistance from the DOE, and notify the qualified manufacturer of its determination.

(2) If a qualified manufacturer submits the information to the DOE by July 1 of the year prior to the calendar year for which the compliant-battery ledger is being established, the DOE will review the submission and provide its analysis, and the IRS, in consultation with the DOE, will determine the projected number of FEOC-compliant batteries for the qualified manufacturer prior to the beginning of the calendar year. Specifically, the DOE will review the information submitted by the qualified manufacturer within 45 days of the submission, unless a longer period is agreed to by the qualified manufacturer and the DOE. The DOE may request additional information from the qualified manufacturer. The qualified manufacturer must respond to the request for additional information within 21 days of such request, unless a longer period is agreed to by the qualified manufacturer and the DOE. The DOE will notify the

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qualified manufacturer and the IRS of its analysis either agreeing with the projected number of FEOC-compliant batteries determined and attested to by the qualified manufacturer, disagreeing with such number, or agreeing with such number in part, no later than October 1 of the calendar year prior to the calendar year for which the qualified manufacturer is seeking determination regarding the projected number of FEOC-compliant batteries. The IRS will then make a final determination concerning the projected number of FEOC-compliant batteries no later than October 31.

(3) If a qualified manufacturer makes its submission regarding the projected number of FEOC-compliant batteries after July 1 of the year prior to the calendar year for which the compliant-battery ledger is being established, the DOE will review and provide its analysis, and the IRS, in consultation with the DOE, will make determinations on a rolling basis.

.05 Right to Administrative Review if the Projected Number of FEOC-compliant Batteries is Rejected. If, on the basis of the DOE’s analysis or otherwise, the IRS rejects (in whole or in part) the projected number of FEOC-compliant batteries, the qualified manufacturer will have 21 days from the date of the IRS’s determination to request administrative review of the DOE’s analysis and IRS’s determination. If the qualified manufacturer requests administrative review, it may submit additional information to the DOE regarding its projected number of FEOC-compliant batteries. Once the DOE determines such additional information is complete, the DOE will provide the IRS with an updated analysis within 21 days. The IRS will make a final determination concerning the number of FEOC-compliant batteries within 21 days of receipt of the DOE’s analysis of the qualified manufacturer’s request for administrative review and any additional information submitted during the administrative review.

.06 Submission of 2024 information . When the qualified manufacturer submits the information described in sections 5.02 and 5.03 of this revenue procedure to the DOE with respect to vehicles it intends to make available to be placed in service during calendar year 2025, it must also submit the information and attestations

described in sections 5.03(1) and 5.03(3) through 5.03(5) of this revenue procedure with respect to vehicles that have been placed in service or are expected to be placed in service during calendar year 2024. However, the submission of the information related to vehicles that have been or are expected to be placed in service in calendar year 2024 is not required to include information related to applicable critical minerals, and associated constituent materials.

.07 Increase to compliant-battery led- ger . Once the compliant-battery ledger is established for a calendar year, the qualified manufacturer may determine an additional projected number of batteries that it knows or reasonably anticipates are FEOC-compliant due to the procurement of additional FEOC-compliant battery components, or FEOC-compliant applicable critical minerals, as well as associated constituent materials. The qualified manufacturer may then request an increase to the number in the compliant-battery ledger by submitting the attestations and other information described in section 5.03 of this revenue procedure for review by the DOE through the method described in section 5.04 of this revenue procedure. The qualified manufacturer may make such requests periodically, but may make no more than one submission per calendar month. The DOE will review requests no less frequently than quarterly and provide its analysis to the IRS. The IRS will make a final determination concerning the number of FEOC-compliant batteries within 21 days of receipt of the DOE’s analysis. The additional projected number, once approved by the IRS, will result in an increase to the number of batteries in the qualified manufacturer’s compliant-battery ledger. If, on the basis of the DOE’s analysis or otherwise, the IRS rejects (in whole or in part) the additional projected number of FEOC-compliant batteries, the qualified manufacturer will have 21 days from the date of IRS’s determination to request administrative review of the DOE’s analysis and IRS’s determination, as described in section 5.05 of this revenue procedure.

.08 Reduction in FEOC-compliant bat- teries for errors or changes.

(1) If the qualified manufacturer discovers an error in or change to the information

provided in the attestations, certifications, and documentation described in section 5.03 of this revenue procedure for a calendar year that results in a reduction in the number of FEOC-compliant batteries, the qualified manufacturer must determine the amount of the reduction and report to the DOE through the method described in section 5.04 of this revenue procedure, within 30 days of such discovery. This determination and reporting obligation applies to information with respect to the current year and any of the prior three calendar years for which the qualified manufacturer had a compliant-battery ledger. If the IRS finds, based on DOE analysis or otherwise, that the reduction in the number of FEOC-compliant batteries should be greater than that determined by the qualified manufacturer, the qualified manufacturer may request administrative review from the IRS as described in 5.05 of this revenue procedure.

(2) If any error or change described in section 5.08(1) of this revenue procedure is discovered in the same calendar year to which the error or change relates, there will be a decrease to the compliant-battery ledger for the same calendar year. The decrease described in the previous paragraph may decrease the compliant-battery ledger below zero, creating a negative balance in the compliant-battery ledger. If the error or change described in section 5.08(1) is discovered after the end of the calendar year to which such error or change relates or in any of the subsequent three calendar years, the error or change will decrease the compliant-battery ledger for the calendar year for which it is discovered.

(3) If the IRS or the DOE independently become aware of any material change to the information provided in the attestations, certifications, and documentation described in section 5.03 of this revenue procedure, the DOE may request information to support or rebut such presumed material change. This review may result in updates to the compliant-battery ledger.

.09 Tracking of FEOC-compliant batteries.

(1) Once the projected number of batteries for a calendar year is approved, the IRS will enter the compliant-battery ledger into the IRS Energy Credits Online Portal.

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(2) At the time the qualified manufacturer submits a written report pursuant to section 6.02 of this revenue procedure with the IRS, reporting the VIN of a new clean vehicle as eligible for a § 30D credit, the total approved number of batteries will be reduced by the number of batteries contained in such vehicle in the IRS Energy Credits Online Portal. The VIN of a new clean vehicle must be associated with the serial number or serial numbers of the battery or batteries contained in such vehicle pursuant to the qualified manufacturer written reports, described in section 6 of this revenue procedure.

(3) Once the number of approved batteries in the IRS Energy Credits Online Portal reaches zero or less than zero, the qualifying manufacturer will not be able to submit additional written reports for new clean vehicles into the IRS Energy Credits Online Portal.

(4) Any remaining balance in the compliant-battery ledger at the end of the calendar year, whether positive or negative, will be included in the compliant-battery ledger for the subsequent calendar year. If a qualified manufacturer has multiple compliant-battery accounts with a negative balance, any negative balance will first be included in the compliant-battery ledger for the same model or class of vehicles for the subsequent calendar year. However, if there is no ledger for the same model or class of vehicles in the subsequent calendar year, the IRS can account for such negative balance in the ledger of a different model or class of vehicles of the qualified manufacturer.

.10 Year End Attestation . No later than January 30 of the year after the calendar year for which a compliant-battery ledger is established, the qualified manufacturer, under penalty of perjury, must submit an attestation to the DOE as to the accuracy of the calendar year’s projected number of FEOC-compliant batteries, as established in sections 5.03 and 5.04 of this revenue procedure, and as adjusted under sections 5.05, 5.07, and 5.08 of this revenue procedure. The IRS will make a determination regarding the year end attestation and may make appropriate adjustments to the compliant-battery ledger as described in

sections 5.07 and 5.08 of this revenue procedure, as a result of such determination.

SECTION 6: WRITTEN REPORTS BY QUALIFIED MANUFACTURERS

.01 Contents of Written Reports by Qualified Manufacturers . The written report providing information for vehicles that may be eligible for the credit under § 30D, § 25E, and/ or § 45W must contain the name, address, and taxpayer identification number of the qualified manufacturer. This written report must be provided by the qualified manufacturer to the IRS in the time and manner described in section 6.02 of this revenue procedure. In addition, the written report must contain all of the following information for any vehicle that the qualified manufacturer asserts is eligible for the credit under § 30D, § 25E, and/ or § 45W:

(1) General Information. (a) The make, model, model year, and any other appropriate identifiers of the motor vehicle;

(b) Certification that the motor vehicle is made by a qualified manufacturer, within the meaning of § 30D(d)(3);

(d) The gross vehicle weight rating of the motor vehicle;

(e) The battery capacity of the motor vehicle;

(f) The motor vehicle’s VIN; and (g) Such other information as the Secretary may provide on irs.gov.

(2) Specifcally, for § 30D: (a) Certification that the motor vehicle is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 7 kilowatt hours and the battery is capable of being recharged from an external source of electricity, or is a new qualified fuel cell motor vehicle (as defined in § 30B(b)(3)).

(b) Certification that the motor vehicle is manufactured primarily for use on public streets, roads and highways (not including a vehicle operated exclusively on a rail or rails) and has at least four wheels.

(d) Certification of the percentage of the value of the applicable critical minerals (as defined in § 45X(c)(6)) contained in the battery from which the electric motor of the vehicle draws electricity that were (i) extracted or processed in the United States, or in any country with which the United States has a free trade agreement in effect, or (ii) recycled in North America.

(e) Certification of the percentage of the value of the components contained in the battery from which the electric motor of the vehicle draws electricity that were manufactured or assembled in North America.

(f) Whether the motor vehicle is a van, sport utility vehicle, pickup truck, or other vehicle.

(g) The motor vehicle’s manufacturer’s suggested retail price.

(h) For vehicles anticipated to be placed in service after December 31, 2024:

(i)The number of batteries from which the electric motor of the motor vehicle draws electricity.

(ii) The serial number of each battery in the vehicle.

(iii) A certification that the vehicle contains FEOC-compliant batteries that are tracked on a compliant-battery ledger.

(i) For vehicles anticipated to be placed in service after December 31, 2023, certification that the new clean vehicle meets the excluded entity requirements in section 30D(d)(7) and the clean vehicle regulations.

(a) Certification that the motor vehicle is either: propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 7 kilowatt hours and the battery is capable of being recharged from an external source of electricity, or is a qualified fuel cell motor vehicle that satisfies the requirements under § 30B(b)(3) (A) and (B) and has a gross vehicle weight rating of less than 14,000 pounds.

(b) Certification that the motor vehicle is manufactured primarily for use on public streets, roads and highways (not

(3) Specifcally, for § 25E: ⁴

4 For motor vehicles for which such certification has not already been provided for purposes of § 30D and/ or § 45W.

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qualified manufacturer’s written reports for the tax credits allowed under §§ 30D, 25E, and 45W. .04 Erroneous Written Reports . Any acknowledgment that the IRS provides for a written report, including a qualified manufacturer’s certifications under §§ 30D, 45W, and 25E, is not a determination that a motor vehicle or mobile machinery qualifies for the credit under the respective Code sections.