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

This bill would allow taxpayers to deduct interest paid on loans for specific types of vehicles, including cars, trucks, motorcycles, and recreational vehicles like campers. Currently, such interest is not deductible, but this legislation expands the rule to include these items if they meet certain weight and design criteria. The change would only apply to debts taken out after December 31, 2025, meaning it affects individuals who purchase or refinance these vehicles in the future. By modifying the Internal Revenue Code, the bill directly impacts the tax returns of vehicle owners who incur interest on qualifying loans.