It addresses some narrow situations where there have been employers who have engaged.... In an attempt to avoid the current rules, they have had a person who is not related to the employer provide the vehicle to the employee, or they have provided the vehicle to someone who is not related to the employee. That has made it so that this rule doesn't result in an inclusion in their income. This amendment is clarifying that, if the automobile is provided to the employee in the course of their employment or is provided to someone who doesn't deal at arm's length with the employee, then it causes the amount to be included in their income.
On May 25th, 2023. See this statement in context.