在“大而美”法案中包括了关于汽车贷款利息税收减免，允许纳税人新车贷款里所支付的利息最高可抵扣10,000美元。该抵扣适用于2025年至2028年期间购买的在美国组装的新车，就算你的个人税单不符合逐项扣除（itemized deduction），也可以申报该抵扣。然而，此项政策有收入限制，收入越高你的扣除额将越低。最高抵扣额：每年可抵扣符合条件的汽车贷款利息最高$10,000
符合条件的车辆：新车，且必须是在美国组装的
收入限制：
单身申报者：收入超过$100,000的部分，抵扣额每$1,000减少$200
夫妻联合申报：收入超过$200,000的部分，抵扣额每$1,000减少$200
适用税务年度：适用于2025至2028纳税年度期间所支付的贷款利息
无需逐项扣除：即使采用标准免税额，也可以申请该利息抵扣
仅限个人贷款：不适用于商业或车队购车贷款
新贷款要求：贷款必须是在2024年12月31日之后签订的新债务 美国组装要求：该抵扣仅适用于在美国境内组装的车辆，可能不包括某些受欢迎的进口品牌
收入限制：收入门槛意味着许多高收入纳税人可能无法享受全部$10,000的抵扣额度
The “Big and Beautiful” Act includes provisions for tax deductions on car loan interest, allowing taxpayers to deduct up to $10,000 of interest paid on new car loans. This deduction applies to new vehicles assembled in the United States and purchased between 2025 and 2028. Even if you do not itemize deductions on your tax return, you may still claim this deduction.
Key Details:
- Maximum Deduction: Up to $10,000 per year for qualifying auto loan interest.
- Eligible Vehicles: Must be new and assembled in the United States.
- Income Limits:
- Single filers: For income over $100,000, the deduction is reduced by $200 for every $1,000 over the threshold.
- Married joint filers: For income over $200,000, the deduction is reduced by $200 for every $1,000 over the threshold.
- Applicable Tax Years: Applies to interest paid between 2025 and 2028.
- Standard Deduction OK: You can still claim this interest deduction even if you take the standard deduction.
- Personal Loans Only: Does not apply to business or fleet vehicle loans.
- New Loan Requirement: The loan must be a new debt signed after December 31, 2024.
- U.S. Assembly Requirement: The deduction only applies to vehicles assembled in the U.S., potentially excluding some popular imported brands.
- Income Phase-Out: Due to income caps, many high-income taxpayers may not receive the full $10,000 deduction.