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Rev. Proc. 2024-26

SECTION 8. PAPERWORK

Internal Revenue Bulletin 2024-27 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

.01 The collection of information contained in this revenue procedure has been submitted, and will be submitted, to the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control numbers 1545-2137 and 1545-2311. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

.02 The collection requirements in sections 4, 5, and 6 of this revenue procedure were previously approved by OMB under control numbers 1545-2311 and 1545-2137. This revenue procedure does not change these collection requirements and their associated burdens. This information is collected and retained to ensure that vehicles meet the requirements for the § 30D credit. This information will be used to determine whether the vehicle for which the credit is claimed by a taxpayer qualifies for the § 30D credit. The collection of information is voluntary to obtain a benefit. The likely respondents are corporations and partnerships.

.03 Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by § 6103.

July 1, 2024 12 Bulletin No. 2024–27

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▸Contents — Internal Revenue Bulletin 2024-27
Internal Revenue Bulletin 2024-27

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