Federal housing law
0226 Publ 6127 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6127.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Are You An Auto Loan Lender?¶
If you service auto loans as a lender, you are required to report the interest received and provide that information to the buyer.
A new tax benefit for 2025 allows certain taxpayers to deduct qualified passenger vehicle loan interest paid during a taxable year beginning after Dec. 31, 2024, and before Jan. 1, 2029, provided the loan is incurred after Dec. 31, 2024, the vehicle is purchased for personal use and has final production in the United States.
any individual for any calendar year must comply with reporting requirements. For more information, refer to the One, Big, Beautiful Bill provisions page on IRS.gov.
Publication 6127 ( 2 -2026) Catalog Number 96045L Department of the Treasury Internal Revenue Service www.irs.gov