IRS Proposes Rules for Qualified Nonpersonal Use Vehicles (1)

The IRS proposed adding more emergency vehicles to the list of those that qualify as nonpersonal use vehicles, after a growing number of cases of harassment and vandalism led first responders to use more unmarked vehicles.

The proposed rules (REG-106595-22, RIN 1545-BQ83) add unmarked vehicles used by firefighters, members of a rescue squad, or ambulance crews as a new type of qualified nonpersonal use vehicle.

Taxpayers generally aren’t allowed to claim a deduction or credit for certain expenses unless those expenses are substantiated by sufficient evidence backing up the taxpayers’ claims about the amount, time and place, and ...