Section 45W Credit for Qualified Commercial Clean Vehicles

In Plain English

What is this Federal Register notice?

This is a proposed rule published in the Federal Register by Treasury Department, Internal Revenue Service. Proposed rules invite public comment before becoming final, legally binding regulations.

Is this rule final?

No. This is a proposed rule. It has not yet been finalized and is subject to revision based on public comments.

Who does this apply to?

Consult the full text of this document for specific applicability provisions. The affected parties depend on the regulatory scope defined within.

When does it take effect?

No specific effective date is indicated. Check the full text for date provisions.

📋 Rulemaking Status

This is a proposed rule. A final rule may be issued after the comment period and agency review.

🔍 Search for Final Rule on FederalRegister.gov (RIN: 1545-BR06)

▶ Regulatory History — 2 documents in this rulemaking

Jan 14, 2025 2025-00256 Proposed Rule

Section 45W Credit for Qualified Commercial Clean Vehicles
Apr 15, 2025 2025-06377 Proposed Rule

Section 45W Credit for Qualified Commercial Clean Vehicles

Document Details

Document Number	2025-06377
Type	Proposed Rule
Published	Apr 15, 2025
Effective Date	-
RIN	1545-BR06
Docket ID	REG-123525-23
Text Fetched	Yes

Agencies & CFR References

Agency Hierarchy:

Treasury Department→Internal Revenue Service

CFR References:

26 CFR 1

Linked CFR Parts

Part	Name	Agency
No linked CFR parts

Paired Documents

Type	Proposed	Final	Method	Conf
No paired documents

External Links

View on FederalRegister.gov Search Regulations.gov

📋 Extracted Requirements 0 found

No extractable regulatory requirements found in this document. This is common for documents that:

Incorporate requirements by reference (IBR) to external documents
Are procedural notices without substantive obligations
Contain only preamble/explanation without regulatory text

▼ Full Document Text (209 words · ~2 min read)

Text Preserved

DEPARTMENT OF THE TREASURY 
 <SUBAGY>Internal Revenue Service</SUBAGY>
 <CFR>26 CFR Part 1</CFR>
 <DEPDOC>[REG-123525-23]</DEPDOC>
 <RIN>RIN 1545-BR06</RIN>
 <SUBJECT>Section 45W Credit for Qualified Commercial Clean Vehicles</SUBJECT>
 
 <HD SOURCE="HED">AGENCY:</HD>
 Internal Revenue Service (IRS), Treasury. 
 
 
 <HD SOURCE="HED">ACTION:</HD>
 Notice of proposed rule; cancellation of public hearing. 
 
 <SUM>
 <HD SOURCE="HED">SUMMARY:</HD>
 This document cancels a public hearing on proposed regulations that would provide guidance on the qualified commercial clean vehicle credit enacted by the Inflation Reduction Act of 2022. 
 </SUM>
 <DATES>
 <HD SOURCE="HED">DATES:</HD>
 The public hearing scheduled for April 28, 2025, at 10 a.m. Eastern Time (ET) is cancelled. 
 </DATES>
 
 <HD SOURCE="HED">ADDRESSES:</HD>
 
 See public comments submitted electronically via the Federal eRulemaking Portal at 
 <E T="03">https://www.regulations.gov</E>
 by searching IRS and REG-123525-23.
 
 
 <FURINF>
 <HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD>
 Shantol Coleman of the Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration) at (202) 317-3569 (not a toll-free number). 
 </FURINF>
 
 <SUPLINF>
 <HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD>
 
 A notice of proposed rulemaking appeared in the 
 <E T="04">Federal Register</E>
 on January 14, 2025 (90 FR 3506). The public hearing on the proposed rulemaking, announced in the 
 <E T="04">Federal Register</E>
 on January 14, 2025, at 90 FR 3506, is cancelled.
 
 <SIG>
 <NAME>Oluwafunmilayo A. Taylor,</NAME>
 Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration). 
 </SIG>
 </SUPLINF>
 <FRDOC>[FR Doc. 2025-06377 Filed 4-14-25; 8:45 am]</FRDOC>
							

This text is preserved for citation and comparison.

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