Create a new federal tax deduction on auto loan interest for American-made cars.

Congressman Bill Huizenga (R-MI) announced the introduction of H.R. 3191, the Made in America Motors Act. This bill establishes a new federal tax deduction on auto loan interest for American-made cars.

Huizenga supported a bill creating a federal tax deduction for interest on loans for American-made cars.

Budget and Spending | U.S. House of Representatives
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SEC. 70203, "No tax on car loan interest," amends section 163(h) to exclude qualified passenger vehicle loan interest for taxable years 2025 through 2028; the vehicle must meet U.S. final-assembly rules.

The enacted public law created the deduction and limited it to qualifying passenger vehicles with final assembly in the United States, which directly matches the claim's auto-loan-interest tax break for American-made cars.

delivered same_term A for effort

Public Law 119-21 (One Big Beautiful Bill Act)
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The House passed H.R. 1, the One Big Beautiful Bill Act, by a 218-214 recorded vote on July 3, 2025.

House final passage completed the legislative step that sent the bill to enactment, confirming the car-loan-interest deduction was not merely proposed but enacted into law.

delivered same_term A for effort

U.S. House Roll Call 190 on H.R. 1
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Public Law 119-21 enacted Sec. 70203, 'No tax on car loan interest,' applying to qualified passenger vehicle loan interest for tax years 2025-2028.

The enacted law creates the federal auto-loan-interest deduction promised in the claim, including a $10,000 annual cap and eligibility for personal-use qualified passenger vehicles.

delivered same_term A for effort

Public Law 119-21 (One Big Beautiful Bill Act)
secondary · model gpt-5.5 · confidence 99%

The law excludes vehicles whose final assembly did not occur within the United States from the qualified passenger vehicle definition.

This proves the deduction is limited to U.S.-assembled vehicles, matching the promise's American-made-cars condition.

delivered same_term A for effort

Public Law 119-21 (One Big Beautiful Bill Act)
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Congress.gov lists H.R. 1 as becoming Public Law No. 119-21 on July 4, 2025, after House agreement on July 3, 2025.

Congress.gov confirms the bill containing the deduction completed the legislative process and became law during the relevant same congressional term.

delivered same_term A for effort

Congress.gov: H.R.1 - 119th Congress, Public Law 119-21
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Roll Call 190 was a passed recorded vote, 218-214, on agreeing to the Senate amendment to H.R. 1; Huizenga voted Aye.

The official roll call shows Bill Huizenga supported the final House action that sent the enacted bill to the president, establishing concrete effort as well as same-term delivery.

delivered same_term A for effort

U.S. House Roll Call 190 on H.R. 1
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IRS guidance says individuals may deduct interest on loans for qualified personal-use vehicles from 2025 through 2028, with final assembly in the United States required.

The IRS implementation guidance confirms the enacted deduction is operative for taxpayers and specifies the American-made/final-assembly eligibility rule.

delivered same_term A for effort

IRS Fact Sheet FS-2025-03: One, Big, Beautiful Bill Act Tax Deductions
secondary · model gpt-5.5 · confidence 98%