IR-2023-251, Dec. 26, 2023 WASHINGTON — The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2023-29 PDF to provide guidance related to the critical mineral and battery component requirements for the New, Previously Owned, and Qualified Commercial Clean Vehicle Credits. These FAQs supersede earlier FAQs that were posted in Fact Sheet 2023-22 PDF on Oct. 6, 2023. The FAQs revisions are as follows: Topic A: Eligibility rules for the New Clean Vehicle Credit — Added Questions 13 and 14. More information about reliance is available. IRS-FAQ
