Clean Vehicle Credits

Forms and Documents

Document Name	Status
Form 8936 Schedule A Form 8936 Schedule A, Clean Vehicle Credit Amount Form	Modified
Form 8936 Form 8936 - Clean Vehicle Credits Form	Modified
SUP STAT 1545-2137 (F-8936)-NPRM - clean.docx Supporting Statement A	2025-01-14

IC Document Collections

IC ID	Document Title	Status
272850	Incremental Cost Other-NPRM	New
272849	PIN requirements Other-NPRM	New
257283	Rev Proc 2022-42 - Monthly Report Other-Monthly Report	Unchanged
257256	Form 8936 Schedule A, Clean Vehicle Credit Amount Form	Modified
257255	Vehicle Seller Report (Rev Proc 2022-42) Other-Rev. Proc.	Modified
195630	Form 8936 - Clean Vehicle Credits Form	Modified
187785	Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit	Unchanged

ICR Details

OMB Control No: 1545-2137	ICR Reference No: 202412-1545-006
Status: Received in OIRA	Previous ICR Reference No: 202304-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Clean Vehicle Credits
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 01/14/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2026
Responses	253,441	248,441
Time Burden (Hours)	608,499	606,874
Cost Burden (Dollars)	0	0

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Abstract: The Energy Improvement and Extension Act of 2008 added § 30D of the Internal Revenue Code (IRC) to authorize a credit for new qualified plug-in electric drive motor vehicles. Section 30D has been amended several times since its enactment, most recently by § 13401 of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA) and provides a credit for clean new vehicles. Section 13402 of the IRA added § 25E to the Code and provides a credit for previously owned clean vehicles. Section 13403(a) of the IRA added new § 45W to the Code and provides a credit for qualified commercial clean vehicles.

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Authorizing Statute(s): US Code: 26 USC 45W Name of Law: Credit for qualified commercial clean vehicles
   US Code: 26 USC 25E Name of Law: Previously-owned clean vehicles
   US Code: 26 USC 30D Name of Law: Qualified Plug-in Electric Vehicle Credit
   PL: Pub.L. 117 - 169 13401 and 13402 Name of Law: Inflation Reduction Act of 2022
  

Citations for New Statutory Requirements: US Code: 26 USC 45W Name of Law: Inflation Reduction Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BR06	Proposed rulemaking	90 FR 3506	01/14/2025

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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: 7

IC Title	Form No.	Form Name
Form 8936 - Clean Vehicle Credits	8936	Qualified Plug-in Electric Drive Motor Vehicle Credit
Form 8936 Schedule A, Clean Vehicle Credit Amount	8936 Schedule A	Clean Vehicle Credit Amount
Incremental Cost
Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit
PIN requirements
Rev Proc 2022-42 - Monthly Report
Vehicle Seller Report (Rev Proc 2022-42)

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ICR Summary of Burden

	Total Request	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	253,441	248,441	5,000	0	0	0
Annual Time Burden (Hours)	608,499	606,874	1,625	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: IRS is issuing a Notice of Proposed Rulemaking (NPRM), REG-123525-23 that will amend 1545-2137 to add reporting, third-party disclosures, and recordkeeping requirements. The NPRM contemplates establishing a reporting and third-party disclosure requirement for manufacturers to issue and associate a Product Identification Number (PIN) for specified property under Section 45W. The manufacturers would then report the issued PIN to the IRS. This requirement is estimated to add 4,500 respondents/responses and 1,125 burden hours to the collection. It is estimated to take 15 minutes (.25 hours) for each respondent to comply with this requirement. Additionally, manufacturers will also be required to provide taxpayers with the powertrain cost or incremental cost value of a vehicle; and taxpayers will be required to maintain a record of these disclosures. (§1.45W-2(c)(10)). It is estimated to take one hour to complete this requirement, with an estimate of 500 respondents/responses for an increase in 500 burden hours. These changes increase the estimated number of respondents/responses by 5,000, with an estimated overall increase of burden hours of 1,625, for a total of 253,441 respondents/responses and 609,498 overall total burden hours.

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Annual Cost to Federal Government: $48,543

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.     No

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: 01/14/2025

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