2025 - 2028年,国税局对美国组合的新车辆贷款利息进行了新的10 000美元的扣减。 The IRS launched a new $10,000 deduction for interest on U.S.-assembled new vehicle loans, 2025–2028.

国税局引入了新的减税办法,允许纳税人为在美国装配的新车辆申请最多10 000美元的汽车贷款利息,从2025年到2028年的税收年度生效。 The IRS has introduced a new tax deduction allowing taxpayers to claim up to $10,000 in interest paid on car loans for new vehicles assembled in the U.S., effective for tax years 2025 through 2028. 这项福利适用于新车、卡车、SUV、面包车和14 000磅以下的摩托车,条件是贷款有担保,而且车辆至少一半时间由个人使用。 The benefit applies to new cars, trucks, SUVs, vans, and motorcycles under 14,000 pounds, provided the loan is secured and the vehicle is used personally at least half the time. 出贷人必须每年报告超过600美元的利息支付情况,正式表格如1098表,从2026年开始。 Lenders must report interest payments over $600 annually, with official forms like Form 1098 starting in 2026. 对收入超过10万美元的单一申报人和超过20万美元的已婚夫妇的扣减分期进行,不适用于旧车、租约或美国未提供的车辆。 2026年2月2日接受公众关于规则的反馈。 The deduction phases out for single filers earning over $100,000 and married couples over $200,000, and does not apply to used cars, leases, or vehicles not made in the U.S. Public feedback on the rules is accepted through February 2, 2026.