This bill, titled the United States Automobile Consumer Assistance and Relief Act (USA CAR Act), proposes to amend the Internal Revenue Code of 1986 to introduce a new tax deduction for qualified automobile interest . The primary goal is to provide financial relief to consumers purchasing vehicles assembled domestically. Specifically, the bill allows non-corporate taxpayers to deduct interest paid on loans used to acquire a qualified automobile , with this deduction being "above-the-line," meaning it reduces adjusted gross income. To qualify, the interest must be on indebtedness incurred on or after January 1, 2025, and secured by the vehicle. A qualified automobile is defined as a vehicle whose final assembly process occurs within the United States, as performed by a manufacturer.