Vehicles assembled in the US that can qualify for the car loan interest deduction (2025–2028)
The deduction only covers new vehicles with final assembly in the United States. Brand is irrelevant. Here is where popular models are built, so you know before you sign.
Assembly is one of several tests. The loan must also start after December 31, 2024, be secured by the vehicle, and be for personal use, and the deduction phases out above $100,000 of income ($200,000 joint). Check a specific VIN or estimate your deduction.
Fully US-built
Every US-market unit of these models comes from a US plant.
| Model | Plant(s) |
|---|---|
| Acura Integra | Marysville, Ohio, USA |
| Acura MDX | East Liberty, Ohio, USA |
| Acura RDX | East Liberty, Ohio, USA |
| Acura TLX | Marysville, Ohio, USA AALA MY2025: USA. |
| BMW X3 | Spartanburg, South Carolina, USA |
| BMW X5 | Spartanburg, South Carolina, USA |
| BMW X6 | Spartanburg, South Carolina, USA |
| BMW X7 | Spartanburg, South Carolina, USA |
| BMW XM | Spartanburg, South Carolina, USA |
| Cadillac CT4 | Lansing, Michigan, USA |
| Cadillac CT5 | Lansing, Michigan, USA |
| Cadillac Escalade | Arlington, Texas, USA |
| Cadillac Escalade IQ | Detroit, Michigan, USA Listed in AALA as Escalade EV, USA both years. |
| Cadillac Lyriq | Spring Hill, Tennessee, USA |
| Cadillac Vistiq | Spring Hill, Tennessee, USA |
| Cadillac XT4 | Fairfax, Kansas, USA AALA MY2025: USA. |
| Cadillac XT5 | Spring Hill, Tennessee, USA AALA MY2025: USA. |
| Chevrolet Colorado | Wentzville, Missouri, USA |
| Chevrolet Corvette | Bowling Green, Kentucky, USA |
| Chevrolet Malibu | Kansas City, Kansas, USA AALA MY2025: USA. Production ended in late 2024; only leftover new inventory qualifies. |
| Chevrolet Silverado EV | Detroit, Michigan, USA Factory Zero. AALA MY2025 and MY2026: USA. |
| Chevrolet Suburban | Arlington, Texas, USA |
| Chevrolet Tahoe | Arlington, Texas, USA |
| Ford Bronco | Wayne, Michigan, USA Bronco Sport is a different vehicle built in Mexico. |
| Ford Escape | Louisville, Kentucky, USA AALA MY2025 and MY2026: USA. |
| Ford Expedition | Louisville, Kentucky, USA |
| Ford Explorer | Chicago, Illinois, USA |
| Ford F-150 | Dearborn, Michigan, USA; Claycomo, Missouri, USA Includes F-150 Lightning (Dearborn). |
| Ford Mustang | Flat Rock, Michigan, USA Gas Mustang is Flat Rock, Michigan (AALA MY2026: USA). Mustang Mach-E is built in Mexico and does not qualify. The limited Mustang GTD is finished in Canada. |
| Genesis Electrified GV70 | Montgomery, Alabama, USA Listed in AALA as GV70 EV, USA both years. |
| GMC Canyon | Wentzville, Missouri, USA |
| GMC Hummer EV | Detroit, Michigan, USA Factory Zero. Note the Hummer EV pickup's GVWR is above 10,000 lb but below the 14,000 lb limit. |
| GMC Sierra HD | Flint, Michigan, USA AALA MY2026: USA. 3500HD trims can exceed the 14,000 lb GVWR cap; check the label. |
| GMC Yukon | Arlington, Texas, USA |
| Harley-Davidson Street Glide | York, Pennsylvania, USA Motorcycles are eligible vehicles under the rule. |
| Honda Accord | Marysville, Ohio, USA |
| Honda Odyssey | Lincoln, Alabama, USA |
| Honda Passport | Lincoln, Alabama, USA |
| Honda Pilot | Lincoln, Alabama, USA |
| Honda Ridgeline | Lincoln, Alabama, USA |
| Hyundai Ioniq 9 | Ellabell, Georgia, USA AALA MY2026: USA. |
| Hyundai Santa Cruz | Montgomery, Alabama, USA |
| Hyundai Santa Fe | Montgomery, Alabama, USA |
| Infiniti QX60 | Smyrna, Tennessee, USA |
| Jeep Gladiator | Toledo, Ohio, USA |
| Jeep Grand Cherokee | Detroit, Michigan, USA |
| Jeep Wrangler | Toledo, Ohio, USA |
| Kia EV9 | West Point, Georgia, USA |
| Kia Telluride | West Point, Georgia, USA |
| Lexus ES | Georgetown, Kentucky, USA AALA MY2025 lists the ES 300h as USA. Gas ES trims have also come from Japan; check the VIN. |
| Lexus TX | Princeton, Indiana, USA |
| Lincoln Aviator | Chicago, Illinois, USA |
| Lincoln Corsair | Louisville, Kentucky, USA |
| Lincoln Navigator | Louisville, Kentucky, USA |
| Lucid Air | Casa Grande, Arizona, USA Built in Arizona per Lucid. |
| Lucid Gravity | Casa Grande, Arizona, USA AALA MY2026: USA. |
| Mazda CX-50 | Huntsville, Alabama, USA |
| Mercedes-Benz EQE SUV | Tuscaloosa, Alabama, USA |
| Mercedes-Benz EQS SUV | Tuscaloosa, Alabama, USA |
| Mercedes-Benz GLE | Tuscaloosa, Alabama, USA |
| Mercedes-Benz GLS | Tuscaloosa, Alabama, USA |
| Nissan Altima | Canton, Mississippi, USA; Smyrna, Tennessee, USA |
| Nissan Frontier | Canton, Mississippi, USA |
| Nissan Murano | Canton, Mississippi, USA |
| Nissan Pathfinder | Smyrna, Tennessee, USA |
| Rivian R1S | Normal, Illinois, USA |
| Rivian R1T | Normal, Illinois, USA Built in Illinois per Rivian. |
| Subaru Ascent | Lafayette, Indiana, USA |
| Subaru Legacy | Lafayette, Indiana, USA AALA MY2025: USA. Discontinued after 2025; leftover new inventory qualifies. |
| Tesla Cybertruck | Austin, Texas, USA |
| Tesla Model 3 | Fremont, California, USA |
| Tesla Model S | Fremont, California, USA |
| Tesla Model X | Fremont, California, USA |
| Tesla Model Y | Fremont, California, USA; Austin, Texas, USA |
| Toyota Camry | Georgetown, Kentucky, USA All US-market Camrys are built in Kentucky. |
| Toyota Corolla Cross | Huntsville, Alabama, USA AALA MY2026: USA for both gas and hybrid (Mazda Toyota Manufacturing). |
| Toyota Grand Highlander | Princeton, Indiana, USA |
| Toyota Highlander | Princeton, Indiana, USA |
| Toyota Sequoia | San Antonio, Texas, USA |
| Toyota Sienna | Princeton, Indiana, USA |
| Toyota Tundra | San Antonio, Texas, USA |
| Volkswagen Atlas | Chattanooga, Tennessee, USA |
| Volkswagen Atlas Cross Sport | Chattanooga, Tennessee, USA |
| Volkswagen ID.4 | Chattanooga, Tennessee, USA |
| Volvo EX90 | Ridgeville, South Carolina, USA AALA MY2025: USA. |
| Volvo S60 | Ridgeville, South Carolina, USA AALA MY2025: USA. Discontinued for MY2026. |
Sometimes US-built. Check the VIN.
These models come from more than one country. The first character of the VIN tells you: 1, 4, or 5 is the United States.
| Model | Plant(s) |
|---|---|
| Buick Enclave | Lansing, Michigan, USA; Mexico AALA MY2025 lists Mexico and USA; MY2026 USA only. |
| Chevrolet Blazer | Ramos Arizpe, Coahuila, Mexico; USA AALA MY2025 lists Mexico and USA. Most volume is Mexican-built; check the VIN. |
| Chevrolet Silverado 1500 | Fort Wayne, Indiana, USA; Silao, Guanajuato, Mexico; Oshawa, Ontario, Canada AALA MY2026 lists Canada, Mexico, and USA. Three plants in three countries; the VIN first digit tells you which. |
| Chevrolet Silverado HD | Flint, Michigan, USA; Oshawa, Ontario, Canada AALA MY2026 lists Canada and USA. Note that 3500HD trims can exceed the 14,000 lb GVWR limit; check the door-jamb label. |
| Chevrolet Traverse | Lansing, Michigan, USA; Ramos Arizpe, Coahuila, Mexico AALA MY2026 lists USA only, but MY2025 lists both Mexico and USA. Check the VIN on a 2025. |
| Genesis GV70 | Montgomery, Alabama, USA; Ulsan, South Korea AALA MY2025 and MY2026 list South Korea and USA for the gas GV70. The Electrified GV70 is USA only. |
| GMC Acadia | Lansing, Michigan, USA; Ramos Arizpe, Coahuila, Mexico AALA MY2025 lists Mexico and USA; MY2026 USA only. |
| GMC Sierra 1500 | Fort Wayne, Indiana, USA; Silao, Guanajuato, Mexico; Oshawa, Ontario, Canada AALA MY2026 lists Canada, Mexico, and USA. |
| Honda Civic | Greensburg, Indiana, USA; Alliston, Ontario, Canada; Yorii, Saitama, Japan AALA MY2026: the sedan (4-door) is listed as Canada; the hatchback (5-door) as Japan and USA. Si and Type R are imported. |
| Honda CR-V | East Liberty, Ohio, USA; Greensburg, Indiana, USA; Alliston, Ontario, Canada |
| Hyundai Ioniq 5 | Ellabell, Georgia, USA; Singapore; Ulsan, South Korea AALA MY2025: USA. MY2026: USA and Singapore. The Ioniq 5 N is built in South Korea both years. First digit of the VIN tells you. |
| Hyundai Tucson | Montgomery, Alabama, USA; Ulsan, South Korea; Monterrey, Nuevo León, Mexico AALA MY2025 lists Mexico, South Korea, and USA for the gas Tucson; MY2026 lists USA. Tucson Hybrid and Plug-in Hybrid are South Korea both years. |
| Kia Sorento | West Point, Georgia, USA; Hwaseong, South Korea Gas Sorento is built in Georgia (AALA: USA both years). Sorento Hybrid and Plug-in Hybrid are imported from South Korea and do not qualify. |
| Kia Sportage | West Point, Georgia, USA; Gwangju, South Korea AALA: gas Sportage is South Korea and USA both years; Sportage Hybrid and Plug-in Hybrid are South Korea only. |
| Nissan Leaf | Smyrna, Tennessee, USA; Tochigi, Japan AALA MY2025: USA. MY2026 (new generation): Japan. Model year decides it. |
| Nissan Rogue | Smyrna, Tennessee, USA; Kyushu, Japan AALA MY2025 and MY2026 both list Japan and USA. Check the VIN. |
| Ram 1500 | Sterling Heights, Michigan, USA; Saltillo, Coahuila, Mexico Current-generation 1500 from Michigan; Classic and heavy-duty from Mexico. |
| Subaru Crosstrek | Lafayette, Indiana, USA; Gunma, Japan AALA MY2026: gas Crosstrek USA, Crosstrek Hybrid Japan. |
| Subaru Forester | Gunma, Japan; Lafayette, Indiana, USA Confirmed by AALA: MY2025 Japan, MY2026 USA (Lafayette). A 2026 Forester passes; a 2025 does not. |
| Subaru Outback | Lafayette, Indiana, USA; Gunma, Japan Confirmed by AALA: MY2025 built in Indiana (USA), MY2026 built in Japan. Model year decides it. |
| Toyota Corolla | Blue Springs, Mississippi, USA; Toyota City, Aichi, Japan Sedan mostly Mississippi; hatchback and some hybrids from Japan. |
| Toyota RAV4 | Georgetown, Kentucky, USA; Woodstock, Ontario, Canada; Cambridge, Ontario, Canada Only the RAV4 Plug-in Hybrid appears in the AALA snapshots we checked (Japan). The gas and hybrid RAV4 are built in Ontario and Kentucky per Toyota; check the VIN first digit (1, 4, or 5 = US). |
Not US-built
Popular models people ask about that fail the assembly test regardless of the badge.
| Model | Plant(s) |
|---|---|
| Audi Q4 e-tron | Zwickau, Germany; Brussels, Belgium |
| Audi Q5 | San José Chiapa, Puebla, Mexico AALA MY2025: Mexico. |
| Audi Q7 | Bratislava, Slovakia Q8 and SQ7/SQ8 also Slovakia. |
| BMW 2 Series Coupe | San Luis Potosí, Mexico AALA MY2026: Mexico (also the M2). |
| BMW 3 Series | San Luis Potosí, Mexico; Munich, Germany |
| BMW 5 Series | Dingolfing, Germany Includes the i5. |
| BMW iX | Dingolfing, Germany |
| BMW X1 | Regensburg, Germany |
| Buick Encore GX | Bupyeong, South Korea AALA MY2025 Mexico and South Korea; MY2026 South Korea. |
| Buick Envista | South Korea |
| Cadillac Optiq | Ramos Arizpe, Coahuila, Mexico |
| Chevrolet Blazer EV | Ramos Arizpe, Coahuila, Mexico |
| Chevrolet Equinox | San Luis Potosí, Mexico; Ramos Arizpe, Coahuila, Mexico Equinox EV also built in Mexico. |
| Chevrolet Trailblazer | Bupyeong, South Korea AALA MY2025 listed Mexico and South Korea; MY2026 South Korea only. |
| Chevrolet Trax | Bupyeong, Incheon, South Korea |
| Ford Bronco Sport | Hermosillo, Sonora, Mexico |
| Ford Maverick | Hermosillo, Sonora, Mexico |
| Ford Mustang Mach-E | Cuautitlán, Mexico |
| Genesis G80 | Ulsan, South Korea |
| Genesis GV60 | Ulsan, South Korea |
| Genesis GV80 | Ulsan, South Korea |
| GMC Terrain | San Luis Potosí, Mexico |
| Honda HR-V | Celaya, Guanajuato, Mexico |
| Honda Prologue | Ramos Arizpe, Coahuila, Mexico Built by GM in Mexico. AALA MY2026: Mexico. |
| Hyundai Elantra | Ulsan, South Korea AALA MY2025 and MY2026 both list South Korea only. US-market Elantra production at Montgomery ended; the sedan, hybrid, and N are all imported. |
| Hyundai Ioniq 6 | Asan, South Korea AALA MY2025: South Korea. |
| Hyundai Kona | Ulsan, South Korea |
| Hyundai Palisade | Ulsan, South Korea |
| Hyundai Sonata | Asan, South Korea AALA MY2025 and MY2026 both list South Korea only. Sonata is no longer built in Alabama for the US market. |
| Hyundai Venue | Ulsan, South Korea |
| Infiniti QX50 | Aguascalientes, Mexico AALA MY2025: Mexico. |
| Infiniti QX80 | Kyushu, Japan |
| Jaguar F-Pace | Solihull, United Kingdom |
| Jeep Compass | Toluca, Mexico |
| Kia Carnival | Gwangmyeong, South Korea |
| Kia K4 | Pesquería, Nuevo León, Mexico |
| Kia K5 | Hwaseong, South Korea AALA MY2025 and MY2026 list South Korea only. Earlier K5 production in Georgia has ended. |
| Kia Niro | Hwaseong, South Korea Hybrid, plug-in hybrid, and electric Niro are all South Korea. |
| Kia Seltos | Gwangju, South Korea |
| Kia Soul | Gwangju, South Korea AALA MY2025: South Korea. |
| Land Rover Discovery | Nitra, Slovakia |
| Land Rover Range Rover Velar | Solihull, United Kingdom |
| Lexus GX | Tahara, Aichi, Japan |
| Lexus LX | Yoshiwara, Aichi, Japan |
| Lexus NX | Miyata, Fukuoka, Japan; Cambridge, Ontario, Canada No US plant. AALA lists Japan (MY2025) and Canada plus Japan (MY2026). |
| Lexus RX | Cambridge, Ontario, Canada; Toyota City, Aichi, Japan No US plant. AALA MY2025 lists Japan; MY2026 lists Canada and Japan. Fails the assembly test regardless of trim. |
| Lincoln Nautilus | Hangzhou, China AALA MY2025 and MY2026 both list China. An American badge built abroad; it does not qualify. |
| Mazda CX-30 | Salamanca, Guanajuato, Mexico |
| Mazda CX-5 | Hiroshima, Japan |
| Mazda CX-70 | Hiroshima, Japan |
| Mazda CX-90 | Hiroshima, Japan |
| Mazda Mazda3 | Hiroshima, Japan; Salamanca, Guanajuato, Mexico AALA lists Japan and Mexico. Neither is the United States. |
| Mazda MX-5 Miata | Hiroshima, Japan |
| Mercedes-Benz CLA | Kecskemét, Hungary |
| Mercedes-Benz E-Class | Sindelfingen, Germany |
| Mercedes-Benz GLA | Kecskemét, Hungary |
| Mercedes-Benz GLB | Aguascalientes, Mexico |
| Mercedes-Benz GLC | Bremen, Germany |
| Mercedes-Benz S-Class | Sindelfingen, Germany |
| Mini Cooper | Oxford, United Kingdom |
| Mini Countryman | Leipzig, Germany |
| Mitsubishi Outlander | Okazaki, Aichi, Japan |
| Nissan Armada | Kyushu, Japan |
| Nissan Kicks | Aguascalientes, Mexico |
| Nissan Sentra | Aguascalientes, Mexico |
| Nissan Versa | Aguascalientes, Mexico |
| Polestar 3 | Chengdu, China AALA MY2025: China. Polestar has since started US production in South Carolina; check the VIN on a newer unit. |
| Porsche 911 | Stuttgart, Germany |
| Porsche Cayenne | Bratislava, Slovakia |
| Porsche Macan | Leipzig, Germany |
| Subaru BRZ | Gunma, Japan |
| Subaru Impreza | Gunma, Japan |
| Toyota 4Runner | Tahara, Aichi, Japan AALA MY2025: Japan. |
| Toyota bZ4X | Motomachi, Aichi, Japan |
| Toyota Crown | Japan |
| Toyota GR86 | Gunma, Japan |
| Toyota Land Cruiser | Japan |
| Toyota Prius | Toyota City, Aichi, Japan |
| Toyota Tacoma | Guanajuato, Mexico; Tijuana, Baja California, Mexico Production moved fully to Mexico for the 2024 redesign. |
| Volkswagen Golf GTI | Wolfsburg, Germany Golf R also Germany. |
| Volkswagen ID. Buzz | Hannover, Germany AALA MY2025: Germany. |
| Volkswagen Jetta | Puebla, Mexico |
| Volkswagen Taos | Puebla, Mexico |
| Volkswagen Tiguan | Puebla, Mexico |
| Volvo XC40 | Ghent, Belgium |
| Volvo XC60 | Torslanda, Sweden |
| Volvo XC90 | Torslanda, Sweden |
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Final assembly countries are from the NHTSA American Automobile Labeling Act (Part 583) reports for model years 2025 and 2026, cross-checked 2026-09-08. A handful of models (Jeep, Ram, Rivian, a few Ford and VW lines) are not in those reports and rely on manufacturer disclosures; each model page says which. Plants change; always confirm with the window sticker.