SECTION 4. EFFECT ON OTHER
Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Section 3.01(2) of this notice clarifies the application of the guidance provided in Notice 2023-9 and Notice 2024-5 to
qualified commercial clean vehicles previously placed in service by another person or entity. Section 3.02 of this notice amplifies Notice 2023-9 and Notice 2024-5 by providing that the RPEs published in the DOE’s January 2025 Report may be used to calculate the incremental cost of qualified commercial clean vehicles placed in service by taxpayers after December 31, 2022.
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