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总结
美国财政部与国税局（IRS）就《One Big Beautiful Bill》中新增的“合格乘用车贷款利息扣除”发布指引与监管口径，解释购车贷款利息在何种条件下可在报税时作为扣除项目。相关信息显示，该优惠更偏向新购且符合“美国制造”等要求的车辆，并对贷款安排、用途与纳税人资格等适用边界作出说明。该举措被外界视为特朗普政府的汽车税收减负政策之一，可能在2026年报税季前影响消费者购车与融资选择。
正文
Treasury, IRS provide guidance on the new deduction for car loan interest under the One, Big, Beautiful Bill IRS (.gov) Trump Has a New Auto Loan Tax Break. Here's Who Could Benefit. The New York Times Buyers of New Made-in-USA Cars Qualify Trump Tax Perk, IRS Says Bloomberg.com IRS issues nationwide notice: How you may be able to save $10K on 2026 taxes MassLive.com Technical Analysis of Proposed Regulations Regarding the Qualified Passenger Vehicle Loan Interest Deduction Current Federal Tax Developments
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