IRS Publishes Final Regulation Expanding Qualified Nonpersonal Use Vehicle Definition

The IRS has published final regulations expanding the definition of qualified nonpersonal use vehicles to include unmarked vehicles used by firefighters, rescue squad members, or ambulance crews. These vehicles are now exempt from the substantiation requirements under I.R.C. §274(d) that typically apply to listed property. The expansion addresses increased incidents of harassment and vandalism targeting first responders and their clearly marked emergency vehicles. The regulations require that personal use of these unmarked vehicles be limited to commuting and that any other personal use outside emergency response obligations be prohibited by the employing governmental unit. The vehicles must be specially outfitted ...