SECTION 7. EFFECT OF ERRORS

AND FRAUD WITH RESPECT TO SECTION 30D

.01 In General. If the IRS determines, after consultation with the DOE and after review of the attestation, certification, and documentation requirements in section 5 of this revenue procedure relating to the section 30D credit, that a qualified manufacturer has provided attestations, certifications, or documentation that contain inaccurate information, it may take appropriate action as described in sections 7.02 and 7.03 of this revenue procedure. Such action would affect vehicles and qualified manufacturers on a prospective basis.

.02 Inadvertent errors. If the IRS determines that the attestations, certifications, or documentation for a specific new clean vehicle contain inadvertent errors, the IRS will notify the qualified manufacturer in writing, and the qualified manufacturer will have 21 days from the date of the notification to cure the error or rebut the IRS’ determination. If the error or errors are not cured:

(1) In the case of a new clean vehicle that has not been placed in service for which the qualified manufacturer has submitted a periodic written report certifying compliance with the requirements of § 30D(d), such vehicle will no longer be considered a new clean vehicle eligible for the § 30D credit.

(2) In the case of a new clean vehicle that has not been placed in service for which the qualified manufacturer has not submitted a periodic written report certifying compliance with the requirement of § 30D(d), the qualified manufacturer may not submit such periodic written report.

(3) In the case of a new clean vehicle that has been placed in service, the IRS may require a decrease in the

including a vehicle operated exclusively on a rail or rails) and has at least four wheels.

(4) Specifcally, for § 45W: (a) For motor vehicles, certification that the vehicle is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails), and is either: a motor vehicle that is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 15 kilowatt hours (or, in the case of a vehicle that has a gross vehicle weight rating of less than 14,000 pounds, 7 kilowatt hours) and is capable of being recharged from an external source of electricity, or is a new qualified fuel cell motor vehicle that satisfies the requirements under § 30B(b)(3)(A) and (B); or

(b) For mobile machinery, certification that the machinery meets the definition in § 4053(8) (including vehicles that are not designed to perform a function of transporting a load over the public highways), and that the machinery 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 15 kilowatt hours (or, in the case of a vehicle that has a gross vehicle weight rating of less than 14,000 pounds, 7 kilowatt hours) and is capable of being recharged from an external source of electricity, or is a new qualified fuel cell motor vehicle that satisfies the requirements under § 30B(b)(3)(A) and (B).

(c) With respect to a motor vehicle with a gross vehicle weight rating of less than 14,000 pounds, the manufacturer’s suggested retail price.

(5) Attestation Required. Each written report must include: a declaration, applicable to the certification, statements, and any accompanying documents, signed by a person currently authorized to bind the qualified manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) in these matters, in the following form: “Under penalties of perjury, I declare that I have examined this certification, including accompanying documents, and to the best of my knowledge and belief, the facts presented in support of this certification are true, correct, and complete.”

.02 Filing of Written Reports by Qualified Manufacturers . Qualified manufacturers must file the reports pursuant to section 6.01 of this revenue procedure with the IRS on a monthly basis, by the fifteenth of the month. Qualified manufacturers may file reports more frequently than once a month. Until the IRS provides otherwise, qualified manufacturers must send an email to IRS.Clean.Vehicles. QM.Reporting@irs.gov indicating their intent to submit monthly reports and the IRS will respond with instructions on how to submit their reporting information. In addition, for any new clean vehicle under § 30D for which a written report was previously submitted as described in section 6.02 of Rev. Proc. 2022-42 or section 7.02 of Rev. Proc. 2023-33 but is not placed in service prior to January 1, 2024, qualified manufacturers must update the written report to include information on the vehicle’s compliance with § 30D(d)(7). Qualified manufacturers must send an email to IRS.Clean.Vehicles. QM.Reporting@irs.gov indicating their intent to submit updated reports, and the IRS will respond with instructions on how to submit their updated reporting information. Beginning in 2024, on a date determined by the IRS, qualified manufacturers will be required to file the written reports described in section 6.01 of this revenue procedure through the IRS Energy Credits Online Portal monthly by the fifteenth of the month following the month to which each monthly written report relates. Qualified manufacturers may file reports more frequently than once a month. The availability of the IRS Energy Credits Online Portal for submission of written reports by qualified manufacturers, as well as any changes to the content and format of the written reports will be provided on irs.gov, and qualified manufacturers will be notified of the update.

.03 Taxpayer’s Reliance . A taxpayer who acquires a “new clean vehicle,” a “previously-owned clean vehicle” for which the seller provides a clean vehicle seller report, or a “qualified commercial clean vehicle” and places such vehicle in service may rely on the manufacturer’s certification concerning the manufacturer’s status as a qualified manufacturer. A taxpayer also may rely on the information and certifications contained in the

December 18, 2023 1552 Bulletin No. 2023–51

compliant-battery ledger. If the qualified manufacturer has multiple compliant-battery ledgers, the IRS may determine which of the ledgers will be decreased.

.03 Intentional disregard or fraud. If the IRS determines that a qualified manufacturer intentionally disregarded attestation, certification, or documentation requirements or reported information fraudulently or with intentional disregard, all vehicles of the qualified manufacturer that have not been placed in service will no longer be considered new clean vehicles eligible for the section 30D credit. As an additional consequence, the IRS may terminate the written agreement between the IRS and the manufacturer, thereby terminating the manufacturer’s status as a qualified manufacturer. The IRS will notify the qualified manufacturer in writing of the determination. If a qualified manufacturer is notified of the termination of its written agreement, it will have the opportunity for administrative review of the IRS’s determination. During the period that the issue is pending, the qualified manufacturer will not be able to certify any vehicles as eligible for the §§ 30D, 45W, and 25E credits. Once the IRS makes a final determination, a qualified manufacturer’s written agreement will either be confirmed as revoked, fully reinstated, or reinstated under conditions as determined by the IRS. The qualified manufacturer may submit a new written agreement to reestablish qualified manufacturer status only as provided by the IRS.