Substantiation Requirements and Qualified Nonpersonal Use Vehicles

What it does

This document contains final regulations relating to the definition of qualified nonpersonal use vehicles. Qualified nonpersonal use vehicles are excepted from the substantiation requirements that apply to certain listed property. These final regulations add unmarked vehicles used by firefighters or members of a rescue squad or ambulance crew as a new type of qualified nonpersonal use vehicle. These final regulations affect governmental units that provide firefighter or rescue squad or ambulance crew member employees with unmarked qualified nonpersonal use vehicles and the employees who use those vehicles.

The Internal Revenue Service's summary, as published in the Federal Register.

What changed in the regulation

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 1

Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).

Compared with

The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.

Counted by the Tribune from Federal Register records since Jan. 1, 2025.

Before this

No earlier Federal Register document under regulation identifier 1545-BQ83 since Jan. 1, 2025.

What happens next and when

Effective date: These final regulations are effective on March 20, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2024-0059 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register