SECTION 7. EFFECT ON OTHER

DOCUMENTS

.01 Section 4.02(2) of this revenue procedure modifies section 5.04 of Rev. Proc.

2023-38, regarding the transition rule for impracticable-to-trace battery materials.

.02 Section 4.03 of this revenue procedure modifies section 5.06 of Rev. Proc. 2023-38, regarding the submission of FEOC-compliance information for vehicles the qualified manufacturer intends to make available to be placed in service during calendar year 2024.

.03 Section 6.02 of this revenue procedure modifies section 7.03(4) of Rev. Proc. 2023-33, providing information for sellers and dealers of qualified new and previously-owned clean vehicles to update and rescind seller reports in the event of an error in the seller report, a cancelled sale, or a vehicle return.