# 119-s-1653: USA CAR Act

119-s-1653, USA CAR Act, is a 119th Congress bill sponsored by Sen. Moreno, Bernie [R-OH] (R-OH); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-1653
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1653
- Congress: 119
- Title: USA CAR Act
- Status: introduced
- Introduced: 2025-05-07
- Sponsor: Sen. Moreno, Bernie [R-OH] (R-OH)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates an above-the-line deduction for interest on loans to buy U.S.-assembled automobiles.** It would define "qualified automobile interest" for individual taxpayers and limit the break to cars whose final assembly occurs in the United States. - Families and car buyers would be able to deduct interest on auto loans for vehicles that meet the bill's U.S.-assembly test, reducing taxable income from those loan payments. - Taxpayers would claim the deduction above the line for non-corporate filers. The bill ties qualified interest to indebtedness incurred on or after January 1, 2025 and makes the amendment apply to amounts paid or accrued on debt incurred on or after enactment. - Domestic auto manufacturers could face an incentive effect because the deduction only applies to cars whose final assembly occurs in the United States, using the Automobile Information Disclosure Act definition for final assembly.

## Provisions PRIA read

- Tax break for U.S.-assembled car loans: benefit, high. If enacted, non-corporate taxpayers would be able to deduct above the line the portion of their car loan interest that qualifies. The car must have final assembly in the United States as defined in 15 U.S.C. 1231. The loan must be secured by the car and incurred on or after January 1, 2025. The bil…

## Related bills

- 119-s-1541: SHIPS for America Act of 2025
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-5616: ADAPT Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-3903: Railway Safety Act of 2026

## Sources
- [119-s-1653 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1653)

## Related
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-5616: ADAPT Act](https://policyrisk.com/legislation/119-s-5616)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-3903: Railway Safety Act of 2026](https://policyrisk.com/legislation/119-s-3903)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1653 (as of 2026-04-21).