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.