{
  "id": "OBBB_AUTO_INT",
  "name": "OBBB Auto Loan Interest Deduction",
  "category": "obbb",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "US-manufactured vehicle loan interest",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "auto loan interest paid"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Interest during 2025",
    "forward_status": "available"
  },
  "description": "Interest on US-manufactured vehicle loans is deductible above the line.",
  "irc_reference": "OBBB Act",
  "deadline": "Interest during tax year"
}