SECTION 1. PURPOSE

Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides safe harbors regarding the incremental cost and retail price equivalent (RPE) of certain qualified commercial clean vehicles for purposes of the credit for qualified commercial clean vehicles under section 45W of the Internal Revenue Code (Code). ¹

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▸Contents — Internal Revenue Bulletin 2025-6

Internal Revenue Bulletin 2025-6

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