One Big Beautiful Bill Act

OBBBA & New Vehicle Sales

What the “One Big Beautiful Bill” (OBBBA) Means for Dealers, Lenders & Buyers

In mid-2025, the United States passed the One Big Beautiful Bill Act (OBBBA), which introduced a range of incentives and tax provisions designed to encourage-among other things-manufacturing and final assembly of vehicles in the U.S. and to support financing of new vehicles. For companies in the automotive ecosystem (dealers, lenders/lessors, importers, OEMs) this brings both opportunity and new compliance / disclosure considerations.

Key Highlights Relevant to New Vehicle Sales

The Act includes a tax deduction for interest on a vehicle purchase loan by a consumer, provided certain conditions are met. Among those: the vehicle is new, used for personal (not fleet/commercial) purposes, and its final assembly must have occurred in the U.S.
For manufacturers, importers and assemblers: investment tax incentives, bonus depreciation, and other benefits tied to “made-in-America” production.
For lenders/leasors: the structure of financing (loan vs lease) and the vehicle’s origin (assembly location) may influence a buyer’s tax-benefit eligibility, which in turn can affect demand, terms and disclosure practices.

What This Means for the Buyer

When a consumer purchases a new vehicle and finances it via a loan, they potentially qualify for a deduction under OBBBA if:

The vehicle’s final assembly occurred in the USA.
The vehicle is used for personal (non-commercial) use.
The buyer’s income is below certain thresholds (above which the deduction phases out).
The vehicle meets other parameters (e.g., weight, type).
Thus, for the buyer it is important to verify whether the vehicle qualifies (assembly location, manufacturer designation) and to communicate this to the lender and/or tax advisor.
From a sales/marketing standpoint, dealers can emphasise that eligible vehicles may offer extra tax benefit to the buyer-which may be a differentiator.

What This Means for the Lender or Lessors

Lenders should ask or capture information about the vehicle’s final assembly plant location (or whether it qualifies under OBBBA) because it may affect the buyer’s ability to claim the deduction and therefore their decision-making.
Lessors may need to evaluate whether leasing vs direct loan financing is advantageous for the buyer in the context of the Act: since the deduction is specifically for interest on a loan, the typical leasing arrangement (where lessee pays lease payments rather than a traditional loan interest) may not qualify.
Dealerships and finance providers should track documentation and disclosures around assembly origin and ensure the vehicle’s VIN data (including “assembly plant” field) is captured and made available to the buyer and lender.
There is the potential for increased demand for vehicles assembled in the U.S., which may influence underwriting, residual value assumptions, remarketing strategies and inventory choices.

What This Means for Dealers / Importers / OEMs

Dealers: When offering new vehicles, highlighting U.S.-assembled models (or those that qualify) may give a competitive edge. Inventory planning might shift to prioritise vehicles whose final assembly is in the U.S.
Importers / OEMs: If models are assembled outside the U.S., they may be at a relative disadvantage in markets where buyers value the tax benefit under OBBBA. Companies may consider shifting final assembly to the U.S. or ensuring that vehicles meet the “final assembly in the U.S.” criterion if targeting buyers seeking the deduction.
For compliance and transparency: Dealers, OEMs and importers should ensure that the vehicle’s data (e.g., final assembly plant, manufacturing country) is included in their disclosures, sales documents and in the VIN-based data provided to lenders/consumers.

How VinLink Supports the Process

Capturing Assembly Location via VIN Data

With VinLink’s VIN-decoding and vehicle specification reporting service, you can:

Retrieve the “assembly plant” or “final assembly plant” data field (where available) for a vehicle using our VIN-API. (See basic decode: year, make, model, trim, body type, engine type, fuel type, drivetrain, assembly plant)
Include this data in your sales workflow: prior to financing approval or as part of documentation to confirm whether the vehicle qualifies under OBBBA.
Provide this data to lenders or internal credit/finance teams to support underwriting, disclosures, and to highlight possible tax deduction eligibility for the buyer.
Embed the data in lead / CRM systems, dealership portals and finance brochures to emphasise vehicles that may qualify for the tax benefit.

Recommended Workflow Integration for Dealers & Lenders

VIN input at order or showroom stage – Scan or input the VIN when the buyer selects a new vehicle.
Run VinLink basic/plus decode – Example fields: “Assembly Plant”, “Final Assembly Country”, vehicle specs.
Flag eligibility-qualifier – Based on the assembly location and vehicle type, tag the vehicle as “OBBBA-eligible candidate” or “Not eligible”.
Communicate to buyer & lender – Create a simple summary: “This vehicle’s final assembly occurred in X, which may enable you to claim the OBBBA interest deduction. Please consult your tax advisor.”
Finance documentation – Include a statement in the loan/credit package noting assembly location and eligibility. Lenders integrate as part of the credit file.
Marketing/sales collateral – On dealer websites or in the showroom, include messaging: “Eligible for federal tax interest deduction (OBBBA) – final assembly in U.S.A.” for qualifying vehicles.
Reporting & audit trail – Maintain a record (via the VinLink decode) of the assembly location at point of sale; useful in case of buyer inquiries or audit from tax-authority related to eligibility.

Benefits of Using VinLink

Accuracy & reliability: VinLink’s data spans 1981 → present, covering 3,000+ manufacturers, multiple vehicle types (cars, light & heavy trucks, motorcycles, trailers, RVs).
Speed & integration: API supports JSON, XML, PDF output; easy to integrate into dealer systems, finance portals and CRM flows.
Competitive edge: Dealers who proactively identify and market vehicles that qualify under OBBBA may attract buyers seeking tax advantages.
Reduced risk: For lenders, capturing the assembly data up-front helps assess eligibility and avoid surprise issues later.
Transparency: Facilitates clear buyer communication about vehicle origins and tax-related benefits, which can strengthen trust and reduce post-sale issues.

Key Takeaways

The OBBBA introduces tax-deduction opportunities for consumers financing new vehicles, provided the vehicle’s final assembly took place in the U.S.
For automotive finance, sales and import/assembly operations this means verifying “final assembly in the U.S.” is now a meaningful data point in the sales/finance process.
By leveraging VinLink’s VIN-decode capabilities (including assembly plant data), dealers, importers and lenders can operationalise this criterion: identifying qualifying vehicles, informing buyers, and supporting finance underwriting.
Incorporating this process enhances competitive advantage, supports compliance and helps drive sales of vehicles assembled in the U.S.

Next Steps for Implementation

Update your dealer/financing workflow to prompt for VIN-scan at vehicle selection stage.
Integrate VinLink API into your CRM/finance portal to automatically fetch and display assembly-plant information.
Train sales and finance teams: ensure they understand how to interpret the “assembly plant” field and how to counsel buyers on OBBBA eligibility.
Flag inventory of new vehicles that already qualify (U.S. final assembly) and highlight them in marketing as “OBBBA eligible”.
For importers and OEMs: review your vehicle lines and communicate to your dealer network which models meet the “final assembly in U.S.” criterion and which do not.
Monitor and document the process: ensure VIN decode results, eligibility flags and buyer disclosures are stored — helpful for audit, compliance and buyer assurance.