美国国税局（IRS）12月31日发布最新新闻稿确认：
根据财政部与国税局就《大又美法案》（One, Big, Beautiful Bill）中“汽车贷款利息免税”（No Tax on Car Loan Interest）条款发布的最新执行指南，购买美国制造新车的消费者，在2026年报税时，最高可获得1万美元的税前扣除。
IRS明确指出，符合条件的必须同时满足以下几项：
✅购车时间：2024年12月31日之后购买
✅车辆性质：全新车辆（二手车不适用）
✅用途：个人自用
✅制造要求：最终组装必须在美国境内完成（Made in America）
✅贷款形式：有正式汽车贷款，且产生利息支出
不论你使用标准扣除额（standard deduction）还是列举扣除（itemized deduction），都可以额外扣除汽车贷款利息，每个报税年度，最高可扣 10,000 美元。
注意：这是从应税收入中扣除（tax deduction），不是税收抵免（tax credit），但对中高收入家庭依然非常有吸引力。
IRS给出了明确范围：轿车，SUV，货车 / 皮卡（Pickups），摩托车，车辆重量必须在 14,000 磅（约6,350公斤）以下，只要最后阶段组装在美国完成，就有资格。
适用报税年度：2024年12月31日之后至2029年1月1日之前，也就是说，未来多个报税年度都可能用得上，并非一次性政策。
IRS特别提醒两点：第一仅限美国产新车，海外组装、进口车不适用，报税时务必确认：银行或贷款机构提供的利息金额准确无误，避免因数据错误导致扣税被否或被追税。
IRS同时表示：即日起至今年2月2日， “汽车贷款利息免税”相关规则仍在Regulations.gov网站开放公众评论。
虽然官方没有给出哪些车属于在美国组装，但是一些网站列举车型可以供消费者参考，最终的数据请看车辆的Final Assembly Point（最终装配点）是否在美国（ VIN 或窗口贴纸都可查到）
Brand
Model
Assembly Location(s)
Acura
Integra
Marysville, Ohio
Acura
MDX
Marysville, Ohio
Acura
RDX
Marysville, Ohio
Acura
TLX
Marysville, Ohio
Acura
ZDX
Spring Hill, Tennessee
BMW
X3
Spartanburg, South Carolina
BMW
X4
Spartanburg, South Carolina
BMW
X5
Spartanburg, South Carolina
BMW
X6
Spartanburg, South Carolina
BMW
X7
Spartanburg, South Carolina
BMW
XM
Spartanburg, South Carolina
Buick
Enclave
Lansing, Michigan
Cadillac
Celestiq
Warren, Michigan
Cadillac
CT4
Lansing, Michigan
Cadillac
CT5
Lansing, Michigan
Cadillac
Escalade
Arlington, Texas
Cadillac
Escalade IQ
Detroit, Michigan
Cadillac
Lyriq
Spring Hill, Tennessee
Cadillac
Vistiq
Spring Hill, Tennessee
Cadillac
XT5
Spring Hill, Tennessee
Cadillac
XT6
Spring Hill, Tennessee
Chevrolet
Colorado
Wentzville, Missouri
Chevrolet
Corvette
Bowling Green, Kentucky
Chevrolet
Silverado 1500/2500
Flint, MI; Springfield, OH; Fort Wayne, IN
Chevrolet
Silverado EV
Detroit, Michigan
Chevrolet
Suburban
Arlington, Texas
Chevrolet
Tahoe
Arlington, Texas
Chevrolet
Traverse
Lansing, Michigan
Dodge
Durango
Detroit, Michigan
Ford
Bronco
Wayne, Michigan
Ford
Escape
Louisville, Kentucky
Ford
Expedition
Louisville, Kentucky
Ford
Explorer
Chicago, Illinois
Ford
F-150
Dearborn, MI; Kansas City, MO
Ford
F-150 Lightning
Dearborn, Michigan
Ford
Mustang
Flat Rock, Michigan
Ford
Ranger
Wayne, Michigan
Ford
Super Duty
Louisville, KY; Avon Lake, OH
Genesis
GV70
Montgomery, Alabama
GMC
Acadia
Delta Township, Michigan
GMC
Canyon
Wentzville, Missouri
GMC
Hummer EV
Detroit, Michigan
GMC
Sierra
Roanoke, Indiana
GMC
Sierra EV
Detroit, Michigan
GMC
Yukon
Arlington, Texas
Honda
Accord
Marysville, Ohio
Honda
Civic
Greensburg, IN; East Liberty, OH
Honda
CR-V
Greensburg, IN; East Liberty, OH
Honda
Odyssey
Lincoln, Alabama
Honda
Passport
Lincoln, Alabama
Honda
Pilot
Lincoln, Alabama
Honda
Ridgeline
Lincoln, Alabama
Hyundai
Elantra
Montgomery, Alabama
Hyundai
IONIQ 5
Georgia
Hyundai
IONIQ 9
Georgia
Hyundai
Santa Cruz
Montgomery, Alabama
Hyundai
Santa Fe
Montgomery, Alabama
Hyundai
Sonata
Montgomery, Alabama
Hyundai
Tucson
Montgomery, Alabama
Infiniti
QX60
Smyrna, Tennessee
Jeep
Gladiator
Toledo, Ohio
Jeep
Grand Cherokee
Detroit, Michigan
Jeep
Grand Wagoneer
Warren, Michigan
Jeep
Wagoneer
Warren, Michigan
Jeep
Wrangler
Toledo, Ohio
Kia
EV6
West Point, Georgia
Kia
EV9
West Point, Georgia
Kia
K5
West Point, Georgia
Kia
Sorento
West Point, Georgia
Kia
Sportage
West Point, Georgia
Kia
Telluride
West Point, Georgia
Lexus
ES
Georgetown, Kentucky
Lexus
TX
Princeton, Indiana
Lincoln
Aviator
Chicago, Illinois
Lincoln
Corsair
Louisville, Kentucky
Lincoln
Navigator
Louisville, Kentucky
Lucid
Air
Casa Grande, Arizona
Lucid
Gravity
Casa Grande, Arizona
Mazda
CX-50
Huntsville, Alabama
Mercedes-Benz
EQE SUV
Tuscaloosa, Alabama
Mercedes-Benz
EQS SUV
Tuscaloosa, Alabama
Mercedes-Benz
GLE
Tuscaloosa, Alabama
Mercedes-Benz
GLS
Tuscaloosa, Alabama
Nissan
Altima
Smyrna, Tennessee
Nissan
Frontier
Canton, Mississippi
Nissan
LEAF
Smyrna, Tennessee
Nissan
Murano
Canton, Mississippi
Nissan
Pathfinder
Smyrna, Tennessee
Nissan
Rogue
Smyrna, Tennessee
Nissan
Titan
Canton, Mississippi
Polestar
Polestar 3
Ridgeville, South Carolina
Ram
Ram 1500
Sterling Heights, Michigan
Rivian
R1S
Normal, Illinois
Rivian
R1T
Normal, Illinois
Subaru
Ascent
Lafayette, Indiana
Subaru
Crosstrek
Lafayette, Indiana
Subaru
Legacy
Lafayette, Indiana
Subaru
Outback
Lafayette, Indiana
Tesla
Cybertruck
Austin, Texas
Tesla
Model 3
Fremont, California
Tesla
Model S
Fremont, California
Tesla
Model X
Fremont, California
Tesla
Model Y
Austin, Texas
Toyota
Camry
Georgetown, Kentucky
Toyota
Corolla
Blue Springs, Mississippi
Toyota
Corolla Cross
Huntsville, Alabama
Toyota
Grand Highlander
Princeton, Indiana
Toyota
Highlander
Princeton, Indiana
Toyota
RAV4
Georgetown, Kentucky
Toyota
Sequoia
San Antonio, Texas
Toyota
Sienna
San Antonio, Texas
Toyota
Tundra
San Antonio, Texas
VinFast
VF8
North Carolina
VinFast
VF9
North Carolina
Volkswagen
Atlas
Chattanooga, Tennessee
Volkswagen
Atlas Cross Sport
Chattanooga, Tennessee
Volkswagen
ID.4
Chattanooga, Tennessee
Volvo
EX90
Ridgeville, South Carolina
Volvo
S60
Ridgeville, South Carolina
您会因此考虑以上车型吗？
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