I 
119TH CONGRESS 
1ST SESSION H. R. 3191 
To amend the Internal Revenue Code of 1986 to allow an above-the-line 
deduction for qualified motor vehicle interest, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 5, 2025 
Mr. HUIZENGA introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow an 
above-the-line deduction for qualified motor vehicle inter-
est, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Made in America Mo-
tors Act’’. 
SEC. 2. DEDUCTION FOR QUALIFIED MOTOR VEHICLE IN-
TEREST. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
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by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. DEDUCTION FOR MOTOR VEHICLE INTEREST. 
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 
individual, there shall be allowed as a deduction an 
amount equal to the interest paid by the taxpayer during 
the taxable year on any qualified motor vehicle interest. 
‘‘(b) MAXIMUM DEDUCTION.—The amount allowed 
as a deduction under subsection (a) shall not exceed 
$2,500. 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this section for any interest with 
respect to which a deduction is allowable under any other 
provision of this chapter. 
‘‘(d) QUALIFIED MOTOR VEHICLE INTEREST.—For 
purposes of this section, the term ‘qualified motor vehicle 
interest’ means any indebtedness— 
‘‘(1) incurred on or after January 1, 2025, 
‘‘(2) incurred in acquiring a qualified motor ve-
hicle, and 
‘‘(3) secured by such motor vehicle. 
‘‘(e) QUALIFIED MOTOR VEHICLE.—For purposes of 
this section, the term ‘qualified motor vehicle’ means— 
‘‘(1) any vehicle which is manufactured pri-
marily for use on public streets, roads, and highways 
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(not including a vehicle operated exclusively on a rail 
or rails) and which has at least 4 wheels, 
‘‘(2) which has a gross vehicle weight rating of 
less than 14,000 pounds, 
‘‘(3) which is made by a manufacturer (within 
the meaning given the term in section 102 of the 
National Traffic and Motor Vehicle Safety Act (49 
U.S.C. 30102)), and 
‘‘(4) the final assembly of which occurs within 
the United States. 
‘‘(f) FINAL ASSEMBLY.—For purposes of subsection 
(d), the term ‘final assembly’ means the process by which 
a manufacturer produces a motor vehicle at, or through 
the use of, a plant, factory, or other place from which the 
motor vehicle is delivered to a dealer with all component 
parts necessary for the mechanical operation of the motor 
vehicle included with the motor vehicle, whether or not the 
component parts are permanently installed in or on the 
motor vehicle.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT INDI-
VIDUAL ITEMIZES OTHER DEDUCTIONS.—Section 62(a) 
of such Code is amended by inserting after paragraph (21) 
the following new paragraph: 
‘‘(22) MOTOR VEHICLE INTEREST.—The deduc-
tion allowed by section 224.’’. 
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(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by redesignating the item relating to section 
224 as an item relating to section 225 and by inserting 
after the item relating to section 223 the following new 
item: 
‘‘Sec. 224. Deduction for motor vehicle interest.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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