对于符合资格的个人车辆贷款,2027年开始对汽车贷款利息进行新的减税。 A new tax deduction for car loan interest starts in 2027 for qualifying personal vehicle loans.

美国财政部和国税局发布了关于对合格汽车贷款利息实行新减税的指导意见,用于个人使用车辆在规定日期后用贷款购买的车辆。 The U.S. Treasury and IRS have released guidance on a new tax deduction for interest on qualified car loans, available for personal-use vehicles purchased with loans taken after a specified date. 扣除是最近税法的一部分,适用于新车和旧车,不包括奢侈车辆和商业使用,并要求逐项扣除。 The deduction, part of recent tax legislation, applies to new and used cars, excludes luxury vehicles and business use, and requires itemizing deductions. 纳税人必须保存付款和车辆使用记录,且福利受年度限额限制。 Taxpayers must keep records of payments and vehicle use, and the benefit is subject to annual limits. 它不可用于租赁或商业车辆。 It is not available for leases or commercial vehicles. 扣除额将首先适用于2027年提交的2026年纳税年度的纳税申报表。 The deduction will first apply to tax returns filed in 2027 for 2026 tax years.