IRS新规生效！满足这一关键条件，最高可扣税1万元，上百款车型在列

美国国税局（IRS）12月31日发布最新新闻稿确认：

根据财政部与国税局就《大又美法案》（One, Big, Beautiful Bill）中“汽车贷款利息免税”（No Tax on Car Loan Interest）条款发布的最新执行指南，购买美国制造新车的消费者，在2026年报税时，最高可获得1万美元的税前扣除。

IRS明确指出，符合条件的必须同时满足以下几项：

• ✅购车时间：2024年12月31日之后购买

• ✅车辆性质：全新车辆（二手车不适用）

• ✅用途：个人自用

• ✅制造要求：最终组装必须在美国境内完成（Made in America）

• ✅贷款形式：有正式汽车贷款，且产生利息支出

不论你使用标准扣除额（standard deduction）还是列举扣除（itemized deduction），都可以额外扣除汽车贷款利息，每个报税年度，最高可扣 10,000 美元。

注意：这是从应税收入中扣除（tax deduction），不是税收抵免（tax credit），但对中高收入家庭依然非常有吸引力。

IRS给出了明确范围：轿车，SUV，货车 / 皮卡（Pickups），摩托车，车辆重量必须在 14,000 磅（约6,350公斤）以下，只要最后阶段组装在美国完成，就有资格。

适用报税年度：2024年12月31日之后至2029年1月1日之前，也就是说，未来多个报税年度都可能用得上，并非一次性政策。

IRS特别提醒两点：第一仅限美国产新车，海外组装、进口车不适用，报税时务必确认：银行或贷款机构提供的利息金额准确无误，避免因数据错误导致扣税被否或被追税。

IRS同时表示：即日起至今年2月2日， “汽车贷款利息免税”相关规则仍在Regulations.gov网站开放公众评论。

虽然官方没有给出哪些车属于在美国组装，但是一些网站列举车型可以供消费者参考，最终的数据请看车辆的Final Assembly Point（最终装配点）是否在美国（ VIN 或窗口贴纸都可查到）

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

您会因此考虑以上车型吗？

当天汇率

1 美元=6.99人民币

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