Allows a deduction for loan interest payments on certain vehicles, including recreational vehicles.

The bill amends the Internal Revenue Code to expand the definition of qualified passenger vehicles for interest deduction purposes. It includes recreational vehicles designed for temporary living quarters for recreational, camping, or seasonal use. This change applies to loans incurred after December 31, 2025.

Allows a deduction for loan interest payments on certain vehicles, including recreational vehicles.

The bill amends the Internal Revenue Code to expand the definition of qualified passenger vehicles for interest deduction purposes. It includes recreational vehicles designed for temporary living quarters for recreational, camping, or seasonal use. This change applies to loans incurred after December 31, 2025.