S1219119th CongressWALLET

USA CAR Act

Sponsored By: Senator Sen. Moreno, Bernie [R-OH]

Introduced

Summary

Creates a federal tax deduction for interest on loans to buy domestically assembled cars. The USA CAR Act would add a new "qualified automobile interest" deduction to the Internal Revenue Code for interest on debt used to acquire a vehicle whose final assembly occurs in the United States.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax deduction for U.S.-assembled car loans

This bill would let you deduct interest on a loan taken to buy a car if the car's final assembly happened in the United States. The loan must be incurred on or after January 1, 2025, and be secured by the car. "Final assembly" follows the Automobile Information Disclosure Act's definition. The bill does not set a dollar limit on this deduction.

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Sponsors & CoSponsors

Sponsor

Sen. Moreno, Bernie [R-OH]

OH • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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