# Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22)

> **IRS** · Rulemaking · Modified 2026-03-25T12:52:25Z

## Docket
- **Docket ID:** IRS-2024-0059
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-03-25T12:52:25Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2024-0059)
- [Public comments](https://www.regulations.gov/docket/IRS-2024-0059/comments)

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