Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Emergency Justification Memo - RP 2023-33.docx	Supplementary Document	Uploaded 2023-09-26	Available
Supporting Statement 1545-NEW.docx	Supporting Statement A	Uploaded 2023-09-26	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
262383	Advanced Payment Uploading of Information	Other-screenshots	New
262382	Dealer Registration	Other-screenshots	New

ICR Details

OMB Control No: 1545-2311	ICR Reference No: 202309-1545-015
Status: Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 09/26/2023
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/26/2023
	Date Received in OIRA: 09/26/2023
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2024	6 Months From Approved
Responses	1,030,750	0	0
Time Burden (Hours)	296,688	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This revenue procedure sets forth the procedures under IRC sections 30D(g) and 25E(f) for the transfer after December 31, 2023, of the new clean vehicle credit or previously owned clean vehicle credit from the taxpayer who elects to transfer such credit to an eligible entity (“transfer election”). These procedures include the procedures for dealer registration with the Internal Revenue Service (IRS), the procedures for the revocation and suspension of that registration, and the establishment of an advanced payment program to registered dealers.

Emergency Justfication: Section 30D and 25E provide a tax credit for the acquisition and placing in service of new clean vehicles and previously-owned clean vehicles, respectively. Sections 30D and 25E allow the taxpayer purchasing the clean vehicle to transfer the tax credit to an eligible entity. This revenue procedure sets forth the procedures under §§ 30D(g) and 25E(f) for the transfer after December 31, 2023, of the clean vehicle credit or previously-owned clean vehicle credit from the taxpayer who elects to transfer such credit to an eligible entity (“transfer election”). These procedures include the procedures for dealer registration with the IRS, the procedures for the revocation and suspension of that registration, and the establishment of an advanced payment program to registered dealers. Under the procedures prescribed in this revenue procedure, a dealer of a new clean vehicle or previously-owned clean vehicle that wishes to partake in the advanced payment program under §§ 30D(g) and 25E(f), must register with the IRS through the IRS Identity Registration System and through the IRS Clean Vehicle Sales Portal. At the time of registration through the IRS Clean Vehicle Sales Portal, the dealer must provide certain information to the IRS and make certain certifications. After those are complete, the IRS will perform a tax compliance check to ensure the dealer is compliant with its tax obligations. After a taxpayer makes a transfer election under § 30D(a) or § 25E(a) to the dealer, a dealer must upload certain information through the IRS Clean Vehicle Sales Portal, and the IRS, upon review, and if all conditions are met, will issue a payment to the dealer. The Clean Vehicle Sales Portal is expected to launch in October 2023 to allow dealers time to register before the transfer election goes in effect on January 1, 2024. If the revenue procedure is not published before September 29, 2023, dealers may not have the information they need to register through the Clean Vehicle Sales Portal and be eligible for the advanced payment program when it first comes into effect, which may adversely affect them. If that happens, taxpayers will be adversely affected because they will not be eligible for an immediate benefit of a discounted vehicle sales price (compared to a tax credit claimed on a tax return on a later date). This will also harm the public policy of making clean vehicles more affordable to taxpayers. Once IRA passed in August 2022, IRS and Treasury began an inter-agency effort to provide guidance to taxpayers for the clean vehicle tax credits, including the Department of Energy (DOE), Department of Transportation (DOT), Environmental Protection Agency (EPA) and the Executive Office of the President (EOP). The IRS has been working tirelessly to implement the various parts of the changes to section 30D, and the new section 25E, it was not possible to prepare this Revenue Procedure with sufficient time to solicit public comment in advance of issuance. Therefore, due to the extraordinary circumstances and statutory deadlines for implementing the sections 30D and 25E tax credits, the Treasury and IRS request emergency processing of this information collection request by September 26, 2023. Given the inability to seek public comment during such a short timeframe, IRS also respectfully requests a waiver from the requirement to publish a notice in the Federal Register seeking public comment during the period of Office of Management and Budget review. However, public comment will be solicited in conjunction with the approval to collect this information.

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Authorizing Statute(s): US Code: 26 USC 30D Name of Law: Clean Vehicle Credit
   US Code: 26 USC 25E Name of Law: Previously Owned Clean Vehicles
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Advanced Payment Uploading of Information
Dealer Registration

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,030,750	0	0	1,030,750	0	0
Annual Time Burden (Hours)	296,688	0	0	296,688	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new Revenue Procedure developed to comply with IRC sections 30D(g) and 25E(f). There was no paperwork burden previously approved by OMB. We are making this submission to request OMB approval.

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Annual Cost to Federal Government: $12,400,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/26/2023

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