Commercial clean vehicle credits
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IRS guidance on commercial clean vehicle credits

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The IRS recently issued Notice 2023-16 that modifies the definitions of certain vehicle classifications for the new, previously owned and qualified commercial clean vehicle credits.

Today’s guidance modifies Notice 2023-01 by changing the vehicle classification standard by which vans, sport utility vehicles, pickup trucks, and other vehicles are defined. In addition, Fact Sheet 2023-4 updates the FAQs related to new, previously owned, and qualified commercial clean vehicles.

The FAQs revisions are as follows:

  • Topic A: Eligibility Rules for the New Clean Vehicle Credit: Questions 1 and 8.
  • Topic B: Income and Price Limitations for the New Clean Vehicle Credit: Questions 2, 6, 8, 9, and added new Question 7.
  • Topic C: When the New Requirements Apply to the New Clean Vehicle Credit: Question 7,
  • Topic D: Eligibility Rules for the Previously Owned Clean Vehicle Credit: Question 4,
  • Topic G: Qualified Commercial Clean Vehicles Credit: Question 6.

As always, visit the Intuit® Tax Pro Center IRS News page for continuous updates.

Intuit Accountants Team

The Intuit® Accountants team provides ProConnect™ Tax, Lacerte® Tax, ProSeries® Tax, and add-on software and services to enable workflow for its customers. Visit us at, or follow us on Twitter @IntuitAccts. More from Intuit Accountants Team

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