美國國稅局（IRS）12月31日發(fā)布最新新聞稿確認(rèn)：

根據(jù)財政部與國稅局就《大又美法案》（One, Big, Beautiful Bill）中“汽車貸款利息免稅”（No Tax on Car Loan Interest）條款發(fā)布的最新執(zhí)行指南，購買美國制造新車的消費者，在2026年報稅時，最高可獲得1萬美元的稅前扣除。

IRS明確指出，符合條件的必須同時滿足以下幾項：

• ?購車時間：2024年12月31日之后購買

• ?車輛性質(zhì)：全新車輛（二手車不適用）

• ?用途：個人自用

• ?制造要求：最終組裝必須在美國境內(nèi)完成（Made in America）

• ?貸款形式：有正式汽車貸款，且產(chǎn)生利息支出

不論你使用標(biāo)準(zhǔn)扣除額（standard deduction）還是列舉扣除（itemized deduction），都可以額外扣除汽車貸款利息，每個報稅年度，最高可扣 10,000 美元。

注意：這是從應(yīng)稅收入中扣除（tax deduction），不是稅收抵免（tax credit），但對中高收入家庭依然非常有吸引力。

IRS給出了明確范圍：轎車，SUV，貨車 / 皮卡（Pickups），摩托車，車輛重量必須在 14,000 磅（約6,350公斤）以下，只要最后階段組裝在美國完成，就有資格。

適用報稅年度：2024年12月31日之后至2029年1月1日之前，也就是說，未來多個報稅年度都可能用得上，并非一次性政策。

IRS特別提醒兩點：第一僅限美國產(chǎn)新車，海外組裝、進(jìn)口車不適用，報稅時務(wù)必確認(rèn)：銀行或貸款機(jī)構(gòu)提供的利息金額準(zhǔn)確無誤，避免因數(shù)據(jù)錯誤導(dǎo)致扣稅被否或被追稅。

IRS同時表示：即日起至今年2月2日， “汽車貸款利息免稅”相關(guān)規(guī)則仍在Regulations.gov網(wǎng)站開放公眾評論。

雖然官方?jīng)]有給出哪些車屬于在美國組裝，但是一些網(wǎng)站列舉車型可以供消費者參考，最終的數(shù)據(jù)請看車輛的Final Assembly Point（最終裝配點）是否在美國（ VIN 或窗口貼紙都可查到）

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

您會因此考慮以上車型嗎？

當(dāng)天匯率

1 美元=6.99人民幣

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