According to Sawyer Merritt, the recent U.S. legislation known as the 'Big Beautiful Bill' allows taxpayers to deduct up to $10,000 in interest on personal vehicle loans for American-made vehicles, including Tesla. This policy, signed into law a few months ago, is a temporary tax benefit aimed at making vehicle financing more affordable for middle-income consumers. While Donald Trump highlighted Tesla and Elon Musk in his statement, the deduction applies equally to all qualifying automakers and does not provide a unique advantage to Tesla (Sawyer Merritt, Twitter, Nov 19, 2025). For the AI-driven automotive sector, this incentive may accelerate adoption of electric vehicles (EVs) and AI-powered features by lowering the entry cost for consumers. The broad application of this policy could stimulate increased investment in autonomous driving technology and smart vehicle platforms, providing new business opportunities for AI solution providers and automakers focused on AI integration.