If you're shopping for a car, you may be wondering how the One Big Beautiful Bill Act (OBBBA) influences potential tax deductions on your purchase. New cars? Leases? Hall used cars? There's a lot to keep straight, and the team at Hall | MileOne Autogroup is here to help you sort through all of it. Let's dive right in and answer some frequently asked questions.
Do OBBBA Deductions Apply to New Vehicles Only?
Yes. Under current legislation, OBBBA deductions apply exclusively to new cars for sale. A vehicle must be sold as new at the time of purchase to qualify-meaning pre-owned, certified, or previously titled demonstration models do not meet the requirements. Even exceptionally low‑mileage units used for test drives may be classified as pre-owned, so it's important to verify vehicle status before assuming eligibility. This rule ensures that OBBBA incentives remain focused on supporting new-vehicle buyers nationwide.
What Does "Final Assembly in the USA" Mean?
To qualify under the OBBBA, a vehicle must complete its final assembly within the United States. Final assembly refers to the facility where the vehicle's last major manufacturing operations occur-not necessarily where each component originates. Many modern vehicles use globally sourced parts, but as long as the final assembly plant is located domestically, the model may still qualify. Production footprints can change over time, so eligibility may differ not only by model year but also by trim, drivetraina, or subconfiguration.
Can Eligibility Vary Between Trims or Drivetrains?
Absolutely. A model produced in multiple factories or built in several configurations may have mixed eligibility. For example, a standard trim assembled at a U.S. plant may qualify, whereas a performance-oriented trim produced abroad may not. Because of this variation, the most reliable method to determine eligibility is to review the vehicle identification number (VIN) or ask your dealer. Your Hall | MileOne Autogroup representative can assist, and a licensed tax professional can confirm eligibility against the most up-to-date federal lists.
How Do I Claim the Deduction If My Vehicle Qualifies?
If your new vehicle meets OBBBA standards, you will generally claim the deduction when completing your annual federal tax return. Income limitations, filing status, and other personal factors may impact eligibility, so consulting with a qualified tax professional is essential. Furthermore, this only applies to financed vehicles; new car leases do not qualify. While our dealerships cannot provide tax advice, we can supply all necessary documentation-including the VIN and purchase details-to support your filing process.
What Are Some Qualifying Models?
The qualifying models you'll find at Hall | MileOne locations include, but are not limited to:
- Acura Integra, Acura MDX, Acura RDX, Acura TLX, and Acura ZDX
- Dodge Durango
- Ford Bronco, Ford Escape, Ford Explorer, Ford F-150
- Honda Accord, Honda Civic, Honda CR-V, Honda Passport, Honda Pilot
- Hyundai Elantra, Hyundai IONIQ 5, Hyundai Santa Cruz, Hyundai Santa Fe, Hyundai Tucson
- Jeep® Gladiator, Jeep Grand Cherokee, Jeep Wrangler
- Mazda CX-50
- Nissan Altima, Nissan Frontier, Nissan LEAF, Nissan Pathfinder, Nissan Rogue
- Ram 1500
- Toyota Camry, Toyota Corolla, Toyota Corolla Cross, Toyota RAV4, Toyota Tundra
Where Can I Find Additional Guidance?
At Hall | MileOne Autogroup, our goal is to help you navigate your new‑vehicle search with confidence. Our team can walk you through current inventory, explain which models may meet OBBBA's final assembly requirements, and answer questions about vehicle qualifications. Not all new vehicles will qualify, but we remain committed to providing accurate, helpful information throughout your shopping experience. Whether you're looking for a dependable commuter, a family SUV, or a vehicle with premium features, our team is here to support you from research to delivery-and help you feel confident in every step of your purchase.