Notice2026-10279
Agency Information Collection Activities; Comment Request on Clean Vehicle Credits
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
May 22, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 99 (Friday, May 22, 2026)</title>
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[Federal Register Volume 91, Number 99 (Friday, May 22, 2026)]
[Notices]
[Pages 30395-30396]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-10279]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Clean Vehicle Credits
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before July 21, 2026
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#d8a8aab9f6bbb7b5b5bdb6acab98b1aaabf6bfb7ae"><span class="__cf_email__" data-cfemail="6b1b190a45080406060e051f182b021918450c041d">[email protected]</span></a>. Include ``OMB Control No.
1545-2137'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Kerry Dennis, (202)
317-5751.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. Comments submitted in response to
this notice will be summarized and/or included in the request for OMB
approval. All comments will become a matter of public record, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. Comments are invited on: (a) Whether
the collection of information is necessary for the proper performance
of the functions of the agency, including whether the information shall
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Title: Clean Vehicle Credits.
OMB Control Number: 1545-2137.
Revenue Procedure: 2022-42.
Abstract Revenue Procedure 2022-42 provides procedures for vehicle
manufacturers to certify qualified clean vehicles and submit monthly
reports to the IRS regarding vehicles eligible for the clean vehicle
credits under sections 30D, 45W, and 25E. The collection of information
is used by the IRS to verify manufacturer eligibility, determine
whether vehicles satisfy statutory requirements, verify the amount of
allowable credits, and support seller reporting obligations. This
submission is limited to the collections associated with Form 15400,
Clean Vehicle Seller Report, and the manufacturer monthly reporting
requirements under Revenue Procedure 2022-42.
Current Actions: There has been a decrease in the number of
respondents and overall burden due to statutory changes. The clean
vehicle credits under sections 25E, 30D, and 45W, to which this
collection relates, were terminated under the OBBBA for vehicles
acquired after September 30, 2025. As a result of the statutory
termination of the credits, the IRS expects a reduction in the volume
of filings and associated burden associated with Revenue Procedure
2022-42, including Form 15400 and manufacturer monthly reporting
requirements.
Type of Review: Revision of a currently approved collection.
Affected Public: Individual, Business or other for-profit
organizations.
Rev. Proc. 2022-42, annual reports (Form 15400):
Estimated Number of Respondents: 100.
Estimated Number of Responses: 500.
Estimated Time per Response: 2 hours.
Estimated Total Annual Burden Hours: 1,000 hours.
Rev. Proc. 2022-42, monthly reports:
Estimated Number of Respondents: 100.
Estimated Number of Responses: 500.
Estimated Time per Response: 15 minutes.
Estimated Total Annual Burden Hours: 125 hours.
[[Page 30396]]
Estimated Total Number of Respondents: 200.
Estimated Total Number of Responses: 1,000.
Estimated Total Annual Burden Hours: 1,125 hours.
Dated: May 19, 2026.
Kerry Dennis,
Tax Analyst.
[FR Doc. 2026-10279 Filed 5-21-26; 8:45 am]
BILLING CODE 4831-GV-P
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