SECTION 4. REQUEST FOR

COMMENTS

The Treasury Department and the IRS request comments regarding additional classes or types of vehicles that should be considered for future safe harbors, in addition to the safe harbor described in this notice. In particular, the Treasury Department and the IRS request comments on classes or types of vehicles that are not adequately represented by the existing classes or types of vehicles listed in the DOE Analysis.

Written comments should be submitted by February 18, 2024. The subject line for the comments should include a reference to Notice 2024-5. Comments may be submitted electronically via the Federal eRulemaking Portal at https://www. regulations.gov (type IRS-2023-0061 in the search field on the regulations.gov homepage to find this notice and submit comments). Alternatively, comments may be submitted by mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2024-5), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. All commenters are strongly encouraged to submit comments electronically. The Treasury Department and the IRS will publish for public availability any comment submitted electronically, or on paper, to the IRS’s public docket on https://www.regulations. gov .