Bills · HR 3191
IN COMMITTEE· 119TH CONGRESS
House BillHR 3191Taxation
Made in America Motors Act
INTRO MAY 5· LAST ACTION MAY 5
READING
3MIN
COSPONSORS
0
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed House
Passed Senate
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenThis bill matters because it offers a direct financial incentive for individuals to purchase vehicles assembled in the United States. If passed, it could make buying a car with a domestic final assembly more affordable by reducing the overall cost through a tax deduction on loan interest. This could put more money back into the pockets of car buyers and potentially stimulate demand for U.S.-assembled vehicles, supporting domestic manufacturing jobs and the economy.
Without this bill, taxpayers would continue to pay taxes on their full income without this specific deduction, and there would be no direct federal tax incentive for choosing a vehicle based on its U.S. final assembly location. It connects to broader discussions about supporting American industries, consumer tax relief, and the affordability of transportation.
KEY PROVISIONS
5AI-extractedPROVISION 01
Allows individual taxpayers to deduct interest paid on loans for "qualified motor vehicles."
Provides a new tax benefit for car owners, reducing their taxable income.
PROVISION 02
Caps the maximum deduction for motor vehicle interest at $2,500 per taxable year.
Sets a clear limit on the potential tax savings, making the benefit predictable.
PROVISION 03
Designates the deduction as "above-the-line," meaning it can be claimed even by those who don't itemize their tax deductions.
Makes the tax benefit accessible to a much wider range of taxpayers, including those who take the standard deduction.
PROVISION 04
Defines a "qualified motor vehicle" as one primarily for public roads, with 4+ wheels, under 14,000 lbs, and crucially, with its final assembly occurring within the United States.
This provision directly links the tax benefit to supporting domestic auto manufacturing and dictates which vehicles qualify.
PROVISION 05
The qualifying debt must be incurred on or after January 1, 2025, with the deduction applying to taxable years beginning after December 31, 2025.
Establishes the timeframe for when purchases and tax claims can begin.
SPONSORSHIP
1 + 0
R· Michigan
YRS IN OFFICE
15
BILLS LED
35
ACTION TIMELINE
2 EVENTSMAY 5
Introduced in House
MAY 5
Referred to the House Committee on Ways and Means.
BILL INFO
TypeHouse Bill
NumberHR 3191
Congress119th
StatusIn Committee
IntroducedMay 5, 2025
Last actionMay 5, 2025
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IN COMMITTEE· 119TH CONGRESS · WAYS AND MEANS COMMITTEE · INTRODUCED MAY 5, 2025
House BillHR 3191Taxation
Made in America Motors Act
INTRODUCED MAY 5, 2025· LAST ACTION MAY 5, 2025
PASSAGE CHANCES
—%
READING
3 min
COSPONSORS
0
COMPLEXITY
Moderate
