Deductions & credits

Any vehicle for personal use, by itself, is not a tax deduction.

There is a tax credit for certain clean vehicles (electric vehicles) if purchased before Sept 30,2025.  The vehicle and manufacturer must meet certain qualifications.  There is an interview for this on the Deductions and Credits page.

https://www.irs.gov/clean-vehicle-tax-credits

There is a tax deduction for the interest on car loans for cars purchased new in 2025, if the vehicle had its final assembly in the US.  It just has to be purchased new, it does not only include 2025 model year as long as it is purchased new.  The entire car is not deductible, just interest on a loan, and only if the vehicle was assembled in the US.  There is more information here.

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/vehicle-loan-inte...