Substantiation Requirements and Qualified Nonpersonal Use Vehicles

Document 2026-05525 is a Final Rule published by the Department of the Treasury in the Federal Register on March 20, 2026, with an effective date of March 20, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/03/20/2026-05525/substantiation-requirements-and-qualified-nonpersonal-use-vehicles.

No. Document 2026-05525 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.