Substantiation Requirements and Qualified Nonpersonal Use Vehicles

Bottom Line

💡 Substantiation Requirements and Qualified Nonpersonal Use Vehicles. General industry update.

Summary

[Rule] 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.

Classification

Applies To

Affected Groups

Individual return preparers

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