Rev. Proc. 2023-38, page 1544.

This revenue procedure updates the procedures under § 30D(d)(3) of the Internal Revenue Code (Code) for qualified manufacturers to enter into a written agreement with the Secretary of the Treasury or her delegate (Secretary) under which such manufacturer agrees to make periodic written reports to the Secretary providing vehicle identification numbers and other information regarding vehicles eligible for a clean vehicle credit. Vehicles eligible for the clean vehicle credit under § 30D of the Code (§ 30D credit), the qualified commercial clean vehicles credit under § 45W of the Code (§ 45W credit), and the previously-owned clean vehicles credit under § 25E of the Code (§ 25E credit), generally must be manufactured by a qualified manufacturer as described in § 30D(d)(1)(C) and (d)(3). See §§ 45W(c)(1) and 25E(c) (1)(D)(i). This revenue procedure establishes the procedures for qualified manufacturers to submit information regarding vehicles for upfront review by the Department of Energy, 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).