These synopses are intended only as aids to the reader in

HIGHLIGHTS

OF THIS ISSUE

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

INCOME TAX

Notice 2023-16, page 479.

This notice modifies Notice 2023-1, 2023-1 I.R.B. 373, by

changing the vehicle classification standard by which vans,

sport utility vehicles, pickup trucks, and other vehicles are

defined.

Finding Lists begin on page ii.





Bulletin No. 2023–8

February 21, 2023

The IRS Mission

Provide America’s taxpayers top-quality service by helping

them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of

internal practices and procedures that affect the rights and

duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service

on the application of the law to the pivotal facts stated in

the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature are

deleted to prevent unwarranted invasions of privacy and to

comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the

force and effect of Treasury Department Regulations, but they

may be used as precedents. Unpublished rulings will not be

relied on, used, or cited as precedents by Service personnel in

the disposition of other cases. In applying published rulings and

procedures, the effect of subsequent legislation, regulations,

court decisions, rulings, and procedures must be considered,

and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless

the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions and Other Related Items, and Subpart B,

Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to these

subjects are contained in the other Parts and Subparts. Also

included in this part are Bank Secrecy Act Administrative

Rulings. Bank Secrecy Act Administrative Rulings are issued

by the Department of the Treasury’s Office of the Assistant

Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index

for the matters published during the preceding months. These

monthly indexes are cumulated on a semiannual basis, and are

published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

February 21, 2023 

Bulletin No. 2023–8

Part III

Certain Definitions of

Terms in Section 30D

Clean Vehicle Credit

Notice 2023-16

SECTION 1. PURPOSE

This notice modifies Notice 2023-1,

2023-3 I.R.B. 373, by revising the vehicle classification standard that the Department of the Treasury (Treasury Department) and the Internal Revenue Service

(IRS) intend to propose in regulations under § 30D of the Internal Revenue Code

(Code) for classifying vehicles as vans,

sport utility vehicles, pickup trucks, and

other vehicles for purposes of the clean

vehicle credit (§ 30D credit).1

in the forthcoming proposed regulations

announced in Notice 2023-1.

Section 3.04 of Notice 2023-1 states

that, for purposes of § 30D(f)(11)(B),

the proposed regulations are expected to

provide that (1) a vehicle’s vehicle classification is to be determined consistent

with the rules and definitions provided

in 40 CFR 600.002 for vans, sport utility vehicles, and pickup trucks, and (2)

a vehicle described in § 30D(f)(11)(B)

(iv) is a vehicle that is not considered

a van, sport utility vehicle, or pickup

truck consistent with the rules and definitions provided in 40 CFR 600.002. As

described in section 3 of this notice, the

Treasury Department and the IRS have

determined that a different vehicle classification standard should be used for

purposes of § 30D(f)(11)(B).

SECTION 2. BACKGROUND

SECTION 3. MODIFICATION TO

NOTICE 2023-1

Section 30D(f)(11)(A) provides that

no § 30D credit is allowed for a vehicle

with a manufacturer’s suggested retail

price in excess of the applicable limitation. Section 30D(f)(11)(B) provides that

the “applicable limitation” for each vehicle classification is as follows: (i) in the

case of a van, $80,000; (ii) in the case of

a sport utility vehicle, $80,000; (iii) in the

case of a pickup truck, $80,000; and (iv)

in the case of any other vehicle, $55,000.

Section 30D(f)(11)(C) authorizes the Secretary of Treasury or her delegate (Secretary) to prescribe such regulations or other

guidance as the Secretary determines necessary to determine vehicle classifications

using criteria similar to that employed

by the Environmental Protection Agency

(EPA) and the Department of Energy to

determine size and class of vehicles.

On December 29, 2022, the Treasury

Department and the IRS issued Notice

2023-1, which describes the expected

definitions of certain terms to be included

This notice modifies the expected vehicle classification standard set forth in

Notice 2023-1 for determining whether

a vehicle is a van, sport utility vehicle,

pickup truck, or other vehicle for purposes of the § 30D credit. Instead of the

standard described in Notice 2023-1, the

proposed regulations are expected to provide that, for purposes of § 30D(f)(11)(B),

a vehicle’s vehicle classification is to be

determined consistent with the fuel economy labeling regime described in 40 CFR

600.315-08 for vans, sport utility vehicles,

pickup trucks, and passenger vehicles, as

classified by the Administrator of the EPA.

Accordingly:

(i) “Van” means a vehicle classified as

a van or minivan under 40 CFR 600.31508(a)(2)(iii) and (iv), or otherwise so classified by the Administrator of the EPA

pursuant to 40 CFR 600.315-08(a)(3)(ii).

(ii) “Sport utility vehicle” means a

vehicle classified as a small sport utility

vehicle or standard sport utility vehicle

1

under 40 CFR 600.315-08(a)(2)(v) and

(vi), or otherwise so classified by the Administrator of the EPA pursuant to 40 CFR

600.315-08(a)(3)(ii).

(iii) “Pickup truck” means a vehicle

classified as a small pickup truck or standard pickup truck under 40 CFR 600.31508(a)(2)(i) and (ii), or otherwise so classified by the Administrator of the EPA

pursuant to 40 CFR 600.315-08(a)(3)(ii).

(iv) “Other vehicle” means any vehicle

classified in one of the classes of passenger automobiles listed in 40 CFR 600.31508(a)(1), or otherwise so classified by the

Administrator of the EPA pursuant to

40 CFR 600.315-08(a)(3)(ii).

SECTION 4. APPLICABILITY DATE

Until the date of issuance of the forthcoming proposed regulations under §30D,

taxpayers may rely on the expected definitions described in section 3 of Notice

2023-1, as modified by section 3 of this

notice, for new clean vehicles placed in

service on or after January 1, 2023.

SECTION 5. EFFECT ON OTHER

DOCUMENTS

Notice 2023-1 is modified as provided

in this notice. Except as explicitly provided in section 3 of this notice, this notice

does not otherwise affect the guidance

provided in Notice 2023-1.

SECTION 6. DRAFTING

INFORMATION

The principal author of this notice

is the Office of Associate Chief Counsel (Passthroughs & Special Industries).

However, other personnel from the Treasury Department and the IRS participated

in its development. For further information regarding this notice, call the energy

security guidance contact number at (202)

317-5254 (not a toll-free number).

Unless otherwise specified, all “section” or “§” references are to sections of the Code.

Bulletin No. 2023–8

479

February 21, 2023

Definition of Terms

Revenue rulings and revenue procedures

(hereinafter referred to as “rulings”) that

have an effect on previous rulings use the

following defined terms to describe the

­effect:

Amplified describes a situation where

no change is being made in a prior published position, but the prior position is

being extended to apply to a variation of

the fact situation set forth therein. Thus, if

an earlier ruling held that a principle applied to A, and the new ruling holds that

the same principle also applies to B, the

earlier ruling is amplified. (Compare with

modified, below).

Clarified is used in those instances

where the language in a prior ruling is being made clear because the language has

caused, or may cause, some confusion. It

is not used where a position in a prior ruling is being changed.

Distinguished describes a situation

where a ruling mentions a previously published ruling and points out an essential

difference between them.

Modified is used where the substance

of a previously published position is being

changed. Thus, if a prior ruling held that a

principle applied to A but not to B, and the

new ruling holds that it applies to both A

and B, the prior ruling is modified because

it corrects a published position. (Compare

with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.

This term is most commonly used in a ruling

that lists previously published rulings that

are obsoleted because of changes in laws or

regulations. A ruling may also be obsoleted

because the substance has been included in

regulations subsequently adopted.

Revoked describes situations where the

position in the previously published ruling

is not correct and the correct position is

being stated in a new ruling.

Superseded describes a situation where

the new ruling does nothing more than

restate the substance and situation of a

previously published ruling (or rulings).

Thus, the term is used to republish under

the 1986 Code and regulations the same

position published under the 1939 Code

and regulations. The term is also used

when it is desired to republish in a single

ruling a series of situations, names, etc.,

that were previously published over a

period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of

terms is used. For example, modified and

superseded describes a situation where the

substance of a previously published ruling

is being changed in part and is continued

without change in part and it is desired to

restate the valid portion of the previously published ruling in a new ruling that is

self contained. In this case, the previously

published ruling is first modified and then,

as modified, is superseded.

Supplemented is used in situations in

which a list, such as a list of the names of

countries, is published in a ruling and that

list is expanded by adding further names

in subsequent rulings. After the original

ruling has been supplemented several

times, a new ruling may be published that

includes the list in the original ruling and

the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to

show that the previous published rulings

will not be applied pending some future

action such as the issuance of new or

amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

Abbreviations

The following abbreviations in current

use and formerly used will appear in

material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

Bulletin No. 2023–8

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

i

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

February 21, 2023

Numerical Finding List1

Bulletin 2023–8

Announcements:

2023-2, 2023-2 I.R.B. 344

2023-1, 2023-3 I.R.B. 422

2023-3, 2023-5 I.R.B. 447

2023-4, 2023-7 I.R.B. 470

Notices:

2023-4, 2023-2 I.R.B. 321

2023-5, 2023-2 I.R.B. 324

2023-6, 2023-2 I.R.B. 328

2023-8, 2023-2 I.R.B. 341

2023-1, 2023-3 I.R.B. 373

2023-2, 2023-3 I.R.B. 374

2023-3, 2023-3 I.R.B. 388

2023-7, 2023-3 I.R.B. 390

2023-9, 2023-3 I.R.B. 402

2023-10, 2023-3 I.R.B. 403

2023-11, 2023-3 I.R.B. 404

2023-12, 2023-6 I.R.B. 450

2023-13, 2023-6 I.R.B. 454

2023-16, 2023-8 I.R.B. 479

Proposed Regulations:

REG-100442-22, 2023-3 I.R.B. 423

REG-146537-06, 2023-3 I.R.B. 436

REG-114666-22, 2023-4 I.R.B. 437

Revenue Procedures:

2023-1, 2023-1 I.R.B. 1

2023-2, 2023-1 I.R.B. 120

2023-3, 2023-1 I.R.B. 144

2023-4, 2023-1 I.R.B. 162

2023-5, 2023-1 I.R.B. 265

2023-7, 2023-1 I.R.B. 305

2023-8, 2023-3 I.R.B. 407

2023-10, 2023-3 I.R.B. 411

2023-11, 2023-3 I.R.B. 417

2023-14, 2023-6 I.R.B. 466

2023-9, 2023-7 I.R.B. 471

Revenue Rulings:

2023-1, 2023-2 I.R.B. 309

2023-3, 2023-6 I.R.B. 448

Treasury Decisions:

9970, 2023-2 I.R.B. 311

9771, 2023-3 I.R.B. 346

1

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin

2022–52, dated December 27, 2022.

February 21, 2023

ii

Bulletin No. 2023–8

Finding List of Current Actions on

Previously Published Items1

Bulletin 2023–8

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin

2022–52, dated December 27, 2022.

1

Bulletin No. 2023–8

iii

February 21, 2023

Internal Revenue Service

Washington, DC 20224

Official Business

Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue

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