To amend the Internal Revenue Code of 1986 to allow a deduction for loan interest payments made with respect to certain vehicles.

This bill proposes to allow taxpayers to deduct interest payments on loans used to purchase certain vehicles, including cars, trucks, motorcycles, and recreational vehicles. The legislation defines eligible vehicles as those with fewer than 14,000 pounds gross vehicle weight rating or those designed for temporary living quarters like campers and trailers. These tax benefits would only apply to debts incurred after December 31, 2025, expanding the current rules that previously excluded most vehicle loans from interest deductions.