OBBB Tax Changes

Which Cars Qualify for the Car Loan Interest Deduction? Complete List

By Editorial Team — reviewed for accuracy Updated
Last reviewed:

Which Cars Qualify for the Car Loan Interest Deduction? Complete List

The One Big Beautiful Bill Act allows taxpayers to deduct up to ~$10,000 in auto loan interest per year for vehicles with final assembly in the United States. But which vehicles actually qualify? The answer depends entirely on where the vehicle was assembled, not the brand name on the badge. Many foreign-brand vehicles are assembled in US plants, while some domestic-brand vehicles are assembled in Mexico or Canada.

Data Notice: Figures, rates, and statistics cited in this article are based on the most recent available data at time of writing and may reflect projections or prior-year figures. Always verify current numbers with official sources before making financial, medical, or educational decisions.

This guide provides a comprehensive list of US-assembled vehicles by brand, explains how to verify any vehicle using the VIN, and clears up common misconceptions. For full details on the deduction itself (income phaseouts, how to claim, examples), see Car Loan Interest Deduction: US-Made Vehicles, VIN Check, $10K Max. For an overview of all OBBB provisions, see One Big Beautiful Bill Tax Changes.


How to Verify Any Vehicle: VIN Decoder

Before relying on any list, know how to verify any specific vehicle yourself. The definitive way to determine where your vehicle was assembled is the NHTSA VIN decoder.

Step 1: Locate Your VIN

Your 17-character Vehicle Identification Number (VIN) is found on:

  • Dashboard plaque (driver’s side, visible through windshield)
  • Driver’s side door jamb sticker
  • Vehicle registration document
  • Insurance card
  • Loan paperwork

Step 2: Use the NHTSA VIN Decoder

Go to vpic.nhtsa.dot.gov/decoder and enter your VIN. The results will show the plant country and plant city, confirming where final assembly took place.

Step 3: Quick VIN First-Character Check

The first character of the VIN indicates the country of manufacture:

First CharacterCountry
1United States
4United States
5United States
2Canada
3Mexico
JJapan
KSouth Korea
WGermany
SUnited Kingdom
LChina
ZItaly

VINs starting with 1, 4, or 5 indicate US manufacture. This is the fastest way to check, though the NHTSA decoder provides the most definitive confirmation.


US-Assembled Vehicles by Brand

The following lists represent major models with US final assembly as of the most recent model years. Automakers can change assembly locations between model years, so always verify your specific vehicle’s VIN before claiming the deduction.

Ford

Ford has extensive US manufacturing operations. Most of Ford’s truck and SUV lineup is assembled domestically.

ModelUS Assembly Plant
F-150Dearborn, MI / Kansas City, MO
F-250 / F-350 Super DutyLouisville, KY
ExpeditionLouisville, KY
ExplorerChicago, IL
Mustang (S650)Flat Rock, MI
BroncoWayne, MI
RangerWayne, MI
MaverickHermosillo, Mexico*
EdgeOakville, Ontario*

*Models marked with an asterisk are NOT US-assembled and do NOT qualify.

Lincoln (Ford Luxury):

ModelUS Assembly Plant
NavigatorLouisville, KY
AviatorChicago, IL
CorsairLouisville, KY

General Motors (Chevrolet, GMC, Buick, Cadillac)

GM operates numerous US assembly plants across the Midwest and South.

Chevrolet:

ModelUS Assembly Plant
Silverado 1500Fort Wayne, IN / Silao, Mexico* (check VIN)
Silverado HDFlint, MI
TahoeArlington, TX
SuburbanArlington, TX
TraverseLansing, MI
CorvetteBowling Green, KY
CamaroLansing, MI
Bolt EV/EUVOrion Township, MI
EquinoxRamos Arizpe, Mexico*
BlazerRamos Arizpe, Mexico*
TraxBupyeong, South Korea*

*Models assembled outside the US do NOT qualify. Note: Some Silverado 1500 trucks are assembled in Mexico — check the VIN.

GMC:

ModelUS Assembly Plant
Sierra 1500Fort Wayne, IN / Silao, Mexico* (check VIN)
Sierra HDFlint, MI
YukonArlington, TX
Yukon XLArlington, TX
AcadiaLansing, MI
Hummer EVDetroit, MI (Factory ZERO)
TerrainRamos Arizpe, Mexico*

Cadillac:

ModelUS Assembly Plant
EscaladeArlington, TX
CT5Lansing, MI
CT4Lansing, MI
LyriqSpring Hill, TN
XT5Spring Hill, TN
XT4Kansas City, MO

Buick:

ModelUS Assembly Plant
EnclaveLansing, MI
EnvistaBupyeong, South Korea*
Encore GXBupyeong, South Korea*

Stellantis (Dodge, Jeep, Ram, Chrysler)

Ram:

ModelUS Assembly Plant
Ram 1500Sterling Heights, MI
Ram 2500/3500Saltillo, Mexico*
ProMasterSaltillo, Mexico*

Jeep:

ModelUS Assembly Plant
Grand CherokeeDetroit, MI
Grand Cherokee LDetroit, MI
WranglerToledo, OH
GladiatorToledo, OH
CherokeeBelvidere, IL (status varies)
CompassToluca, Mexico*
RenegadeMelfi, Italy*

Dodge:

ModelUS Assembly Plant
DurangoDetroit, MI
HornetMelfi, Italy*
Charger (new gen)Windsor, Ontario*

Chrysler:

ModelUS Assembly Plant
PacificaWindsor, Ontario*

*Note: Several Stellantis models are assembled in Canada, Mexico, or overseas — always check the VIN.

Tesla

Tesla’s US manufacturing is concentrated in California and Texas.

ModelUS Assembly Plant
Model YFremont, CA / Austin, TX
Model 3Fremont, CA
Model SFremont, CA
Model XFremont, CA
CybertruckAustin, TX

All current Tesla models sold in the US are assembled in the United States. Tesla vehicles imported from Gigafactory Shanghai would have a different VIN and would NOT qualify, but these are generally not sold in the US market.

Toyota

Toyota has significant US manufacturing, which surprises many consumers who assume all Toyotas are made in Japan.

ModelUS Assembly Plant
CamryGeorgetown, KY
RAV4 HybridGeorgetown, KY
AvalonGeorgetown, KY
TundraSan Antonio, TX
SequoiaSan Antonio, TX
HighlanderPrinceton, IN
Corolla CrossHuntsville, AL
Grand HighlanderPrinceton, IN

Lexus (Toyota Luxury):

ModelUS Assembly Plant
ESGeorgetown, KY
TXPrinceton, IN

Note: The Toyota Corolla sedan, RAV4 (non-hybrid), and many Lexus models are assembled in Japan or Canada — check the VIN.

Honda

Honda has operated US plants for decades. Several core models are assembled domestically.

ModelUS Assembly Plant
AccordMarysville, OH
Civic (sedan)Greensburg, IN
CR-VEast Liberty, OH / Greensburg, IN
PassportLincoln, AL
PilotLincoln, AL
RidgelineLincoln, AL
OdysseyLincoln, AL

Acura (Honda Luxury):

ModelUS Assembly Plant
MDXEast Liberty, OH
TLXMarysville, OH
IntegraMarysville, OH

Note: The Honda HR-V and some Civic Hatchback models may be assembled outside the US — verify by VIN.

Hyundai / Kia / Genesis

Hyundai operates a major assembly plant in Montgomery, Alabama, and Kia operates one in West Point, Georgia.

Hyundai:

ModelUS Assembly Plant
TucsonMontgomery, AL
Santa FeMontgomery, AL
Santa CruzMontgomery, AL
ElantraMontgomery, AL
SonataMontgomery, AL
Electrified GV70Montgomery, AL

Kia:

ModelUS Assembly Plant
TellurideWest Point, GA
SorentoWest Point, GA
K5West Point, GA
EV9West Point, GA

Genesis:

ModelUS Assembly Plant
GV70 (Electrified)Montgomery, AL
Other Genesis modelsUlsan, South Korea*

BMW

BMW operates a major assembly plant in Spartanburg, South Carolina, which is actually BMW’s largest factory worldwide by volume.

ModelUS Assembly Plant
X3Spartanburg, SC
X4Spartanburg, SC
X5Spartanburg, SC
X6Spartanburg, SC
X7Spartanburg, SC
XMSpartanburg, SC

Note: BMW sedans (3 Series, 5 Series, 7 Series) and the iX are assembled in Germany — they do NOT qualify.

Mercedes-Benz

Mercedes-Benz operates a plant in Vance, Alabama (Tuscaloosa County).

ModelUS Assembly Plant
GLEVance, AL
GLE CoupeVance, AL
GLSVance, AL
EQS SUVVance, AL
EQE SUVVance, AL

Note: Mercedes sedans (C-Class, E-Class, S-Class) and smaller SUVs (GLA, GLB, GLC) are assembled in Germany, South Africa, or Mexico — they do NOT qualify.

Volkswagen

Volkswagen operates a plant in Chattanooga, Tennessee.

ModelUS Assembly Plant
AtlasChattanooga, TN
Atlas Cross SportChattanooga, TN
ID.4 (some)Chattanooga, TN (VIN must start with 1, 4, or 5)

Note: Many ID.4 models were assembled in Germany during initial production years. Check the VIN. Jetta, Tiguan, and Taos are assembled in Mexico.

Subaru

Subaru operates a plant in Lafayette, Indiana.

ModelUS Assembly Plant
OutbackLafayette, IN
LegacyLafayette, IN
AscentLafayette, IN
ImprezaLafayette, IN
CrosstrekLafayette, IN

Note: The Subaru Forester, WRX, BRZ, and Solterra are assembled in Japan — they do NOT qualify.

Nissan / Infiniti

Nissan operates plants in Smyrna, Tennessee and Canton, Mississippi.

ModelUS Assembly Plant
AltimaCanton, MS
FrontierCanton, MS
LEAFSmyrna, TN
PathfinderSmyrna, TN
RogueSmyrna, TN
TitanCanton, MS

Infiniti:

ModelUS Assembly Plant
QX60Smyrna, TN

Note: The Nissan Sentra, Kicks, and Versa are assembled in Mexico — they do NOT qualify.


Common Misconceptions

”All American-brand cars are made in America”

False. Many Chevrolet, Dodge, and Ford models are assembled in Mexico or Canada. The Chevy Equinox (Mexico), Ford Maverick (Mexico), and Dodge Hornet (Italy) are just a few examples. Always check the VIN.

”All foreign-brand cars are made overseas”

False. The Toyota Camry has been assembled in Georgetown, Kentucky for decades. The Honda Accord is made in Marysville, Ohio. The BMW X5 is made in Spartanburg, South Carolina. Some of the most “American-made” vehicles carry foreign badges.

”The country of the brand determines eligibility”

False. The OBBB deduction is based on final assembly location, not the brand’s corporate headquarters. A Honda Accord (US assembly) qualifies; a Chevy Trax (South Korea assembly) does not.

”SUVs and trucks are more likely to qualify”

Generally true, but not always. US plants tend to produce larger vehicles (trucks, SUVs, crossovers), while smaller and economy vehicles are more often assembled in Mexico, South Korea, or Japan. But there are exceptions in both directions.


Year-to-Year Changes

Automakers can and do change assembly locations between model years. A model that was assembled in the US for the 2024 model year might move to Mexico for 2025, or vice versa.

Always verify the specific vehicle you are purchasing or have purchased using the NHTSA VIN decoder. Lists like the one above provide general guidance, but your individual vehicle’s VIN is the definitive authority.

If you are shopping for a vehicle with the deduction in mind, ask the dealer to confirm the assembly location or check the VIN on the window sticker (Monroney label) before signing.


How This Connects to the Tax Deduction

Once you have confirmed your vehicle qualifies via VIN verification:

  1. Finance the vehicle with an auto loan (not a lease)
  2. Track interest paid throughout the tax year
  3. Claim up to ~$10,000 in interest on Schedule 1-A, Line 3
  4. The deduction reduces your AGI, benefiting you whether you take the standard deduction or itemize

For complete details on claiming the deduction, income phaseouts, and worked examples, see Car Loan Interest Deduction: US-Made Vehicles, VIN Check, $10K Max.


Frequently Asked Questions

How do I know if my car was assembled in the US?

Use the NHTSA VIN decoder at vpic.nhtsa.dot.gov/decoder. Enter your 17-character VIN and check the plant country field. Alternatively, check the first character of your VIN: 1, 4, or 5 indicates US manufacture.

Does a Toyota Camry qualify?

Yes, if it was assembled at the Georgetown, Kentucky plant (which most US-market Camrys are). Verify with the VIN to be certain.

Does a BMW X5 qualify?

Yes. The BMW X5 is assembled at the Spartanburg, South Carolina plant. Verify with the VIN.

Does a Chevy Equinox qualify?

No. The Equinox is assembled in Ramos Arizpe, Mexico. It does not have US final assembly.

What if my car model has assembly in multiple countries?

Some models (like the Chevrolet Silverado) are assembled at both US and Mexican plants. Your specific vehicle may or may not qualify depending on which plant it came from. The VIN is the only way to know for certain.

Does the car have to be new?

No. Both new and used vehicles qualify for the car loan interest deduction, as long as the vehicle has US final assembly and the loan was originated after the OBBB effective date. See the full deduction guide for details.

What about electric vehicles?

Electric vehicles qualify if they have US final assembly, just like any other vehicle. Tesla models (Fremont, CA and Austin, TX), the Chevy Bolt (Orion Township, MI), and the Cadillac Lyriq (Spring Hill, TN) are examples of US-assembled EVs. Check the complete tax deductions list for other EV-related credits.

Can I claim this deduction on more than one vehicle?

The ~$10,000 cap is per tax return, not per vehicle. If you have loans on two qualifying vehicles, you can combine the interest but the total deduction is capped at ~$10,000. Check your tax brackets to estimate your savings.


Tax information is for educational purposes only and does not constitute tax, legal, or financial advice. Tax laws are subject to change, and individual circumstances vary. Consult a qualified tax professional or CPA before making decisions based on this information. Taxo.com is not affiliated with the IRS or any government agency.