IRS Finalizes Rules for Qualified Nonpersonal Use Vehicles (1)

The IRS and the Treasury Department finalized rules Thursday that add more emergency vehicles to the list of those that qualify as nonpersonal use vehicles.

The rules (TD 10043; RIN 1545-BQ83) come after a growing number of cases of harassment and vandalism led first responders to use more unmarked vehicles.

The proposed rules released in December 2024 added unmarked vehicles used by firefighters, members of a rescue squad, or ambulance crews as a new type of qualified personal use vehicle.

Taxpayers generally aren’t allowed to claim a deduction or credit for certain expenses unless those expenses are substantiated. ...