SECTION 1. PURPOSE

This revenue procedure updates existing procedures and provides additional procedures for qualified manufacturers to submit information regarding new clean vehicles to ensure the vehicles satisfy the requirements of § 30D(d) and (e) of the Internal Revenue Code (Code) ¹ for the applicable calendar year and therefore are eligible for the clean vehicle credit under § 30D (§ 30D credit). This revenue procedure also updates existing procedures regarding seller report updates and rescissions. Finally, this revenue procedure modifies section 7.03(4) of Rev. Proc. 2023-33, 2023-43 I.R.B. 1135, and modifies sections 5.04 and 5.06 of Rev. Proc. 2023-38, 2023-51 I.R.B. 1544.