SECTION 1. PURPOSE

Internal Revenue Bulletin 2024-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides a safe harbor regarding the incremental cost of certain qualified commercial clean vehicles placed in service in calendar year 2024 for purposes of the credit for qualified commercial clean vehicles under § 45W of the Internal Revenue Code (Code). ¹ This notice also requests comments regarding additional types or classes of vehicles that should be included in the safe harbor in the future.

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▸Contents — Internal Revenue Bulletin 2024-2

Internal Revenue Bulletin 2024-2

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