This notice sets forth a process that allows manufacturers to certify to the Service that a particular vehicle meets the requirements of section 30 of the Code. Taxpayers purchasing such vehicles can rely on the domestic manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification that both a particular make, model, and model year of vehicle qualifies as a plug-in electric vehicle under section 30, and the amount of the credit is allowable with respect to the vehicle.

The IRS has revoked its determination that High Country Foundation of Salt Lake City, UT; Institute for Debt Relief of Chicago, IL; and American Debt Management Services, Inc., of Farmingdale, Melville, and Old Bethpage, NY, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

Special use value; farms; interest rates. The 2009 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.