- Be primarily for use on public streets, roads, and highways
- Have at least 2 wheels
- Be a car, minivan, van, SUV, pickup truck, or motorcycle less than 14,000 pounds
- Be treated as a motor vehicle for purposes of title II of the Clean Air Act
- Have undergone final assembly in the United States
What is an applicable passenger vehicle for the car loan interest deduction?
An applicable passenger vehicle must meet the following requirements:
