This bill proposes an amendment to the Internal Revenue Code of 1986, specifically modifying Section 163(h)(4)(D), to broaden the scope of vehicles eligible for a loan interest payment deduction. It expands the definition of "qualified passenger vehicles" to encompass a wider array of vehicles beyond traditional cars. The revised definition includes various motor vehicles such as cars, minivans, sport utility vehicles, pickup trucks, and motorcycles , provided they meet specific criteria like having a gross vehicle weight rating under 14,000 pounds and being treated as a motor vehicle under the Clean Air Act. Additionally, the bill extends eligibility to recreational vehicles , including trailers, campers, or other vehicles designed for temporary living quarters for recreational or seasonal use. These amendments are set to take effect for any indebtedness incurred after December 31, 2025.