@user17569350832 wrote:
Other qualifiers being that to qualify for the deduction one needs to be the first "user" of said vehicle. If you lease a vehicle and buy it out, one is certainly a first user.
No, it says "the original use of which commences with the taxpayer" (which means brand-new, not used).
In the situation you are describing, the "original use" of the vehicle is by the leasing company to lease it out.
That does not qualify for the interest deduction.
