New Address Provided for Reporting on Some Alternative Fuel Vehicles

Modifies Notice 2008-33 and Notice 2006-9

SECTION 1. PURPOSE

This notice modifies Notice 2006-09, 2006-6 I.R.B. 413 and Notice 2008-33, 2008-12 I.R.B. 642, 2008, by providing a new address to which a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) must send vehicle certifications and quarterly reports.

SECTION 2. BACKGROUND

On February 6, 2006, the Internal Revenue Service (“Service”) published Notice 2006-9, which provides guidance regarding the credit under § 30B(a)(2) for new advanced lean burn technology motor vehicle credit and the new qualified hybrid motor vehicle credit under § 30B(a)(3) and (d). Notice 2006-9 sets forth procedures for a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to certify to the Service both:

In addition, Notice 2006-9 sets forth procedures for a manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) that has received an acknowledgment of its certification from the Service to submit to the Service a report of the number of qualified plug-in electric drive motor vehicles sold by the manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to consumers or retail dealers during the calendar quarter.

Section 6.03 of Notice 2006-9 provides the address to which a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) must send certifications and quarterly reports under Notice 2006-9.

On March 24, 2008, the Service published Notice 2008-33, which sets forth a similar procedure to that in Notice 2006-9 for fuel cell motor vehicle that allows a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to certify to the Service that a vehicle of a particular make, model, and model year meets the requirements for the fuel cell motor vehicle under § 30B(a)(1) and (b).

The Energy Policy Act of 2005, Pub. L. 109-58, 119 Stat. 594, added § 30B, allowing a credit for certain alternative motor vehicles. The Consolidated Appropriations Act, 2016, Pub. L. 114-113, 129 Stat. 2242, extended the § 30B(a)(1) credit for qualified fuel cell motor vehicles credit for qualified vehicles acquired after December 31, 2014, and before January 1, 2017. The Bipartisan Budget Act of 2018, Pub. L. 115-123, 132 Stat 2242, extended the § 30B(a)(1) credit for qualified fuel cell motor vehicles credit for qualified vehicles acquired after December 31, 2016, and before January 1, 2018. The Further Consolidated Appropriations Act of 2020, Pub. L. 116-94, 133 Stat 2534, extended the § 30B(a)(1) credit for qualified fuel cell motor vehicles credit for qualified vehicles acquired after December 31, 2017, and before January 1, 2021.

This notice modifies both Notice 2006-9 and Notice 2008-33 by providing an updated address for taxpayers who wish to submit to the Service the material described in those notices.

SECTION 3. MODIFICATION TO NOTICE 2006-9 AND NOTICE 2008-33

This notice modifies the address in Section 6.03 of Notice 2006-9 and in Section 6.02 of Notice 2008-33 to read as follows:

In the future, please refer to www.irs.gov for any changes to this address.

SECTION 4. EFFECTIVE DATE

This notice is effective for certifications and quarterly reports submitted under Notice 2006-9 and Notice 2008-33 after [Date of Publication].

SECTION 5. EFFECT ON OTHER DOCUMENTS

Notice 2006-9 and Notice 2008-33 are modified as provided in this notice. Except as explicitly provided, this notice does not otherwise affect the guidance or procedures provided in Notice 2006-9 and Notice 2008-33.

SECTION 6. DRAFTING INFORMATION

The principal author of this notice is Christopher F. Price of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Mr. Price on (202) 317-6853 (not a toll-free number).