{
  "generatedAt": "2026-09-08",
  "deductionCap": 10000,
  "phaseOut": {
    "single": {
      "start": 100000,
      "end": 150000
    },
    "joint": {
      "start": 200000,
      "end": 250000
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    "note": "Input taken from the cited IRS guidance, not recomputed by this script"
  },
  "anchor": {
    "averageNewVehiclePrice": 49758,
    "source": "Cox Automotive / Kelley Blue Book, June 2026",
    "assumedDownPaymentPct": 20,
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      "taxValueByBracket": {
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      "loan": 80000,
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      "termMonths": 72,
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      "loan": 20000,
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      "deductibleFirstYear": 1520,
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      "loan": 30000,
      "apr": 8,
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      "deductibleFirstYear": 2280,
      "taxValueByBracket": {
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      "loan": 40000,
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      "termMonths": 84,
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      "loan": 50000,
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      "loan": 60000,
      "apr": 8,
      "termMonths": 84,
      "monthlyPayment": 935,
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        "12": 547,
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      "loan": 80000,
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      "loan": 20000,
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      "taxValueByBracket": {
        "12": 195,
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    {
      "loan": 30000,
      "apr": 9,
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      "taxValueByBracket": {
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      "loan": 40000,
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      "loan": 50000,
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    {
      "loan": 60000,
      "apr": 9,
      "termMonths": 48,
      "monthlyPayment": 1493,
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      "taxValueByBracket": {
        "12": 584,
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    {
      "loan": 80000,
      "apr": 9,
      "termMonths": 48,
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      "deductibleFirstYear": 6494,
      "taxValueByBracket": {
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    },
    {
      "loan": 20000,
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      "deductibleFirstYear": 1665,
      "taxValueByBracket": {
        "12": 200,
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    },
    {
      "loan": 30000,
      "apr": 9,
      "termMonths": 60,
      "monthlyPayment": 623,
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      "deductibleFirstYear": 2498,
      "taxValueByBracket": {
        "12": 300,
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        "24": 600,
        "32": 799
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    },
    {
      "loan": 40000,
      "apr": 9,
      "termMonths": 60,
      "monthlyPayment": 830,
      "firstYearInterest": 3331,
      "totalInterest": 9820,
      "deductibleFirstYear": 3331,
      "taxValueByBracket": {
        "12": 400,
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        "24": 799,
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    },
    {
      "loan": 50000,
      "apr": 9,
      "termMonths": 60,
      "monthlyPayment": 1038,
      "firstYearInterest": 4164,
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      "deductibleFirstYear": 4164,
      "taxValueByBracket": {
        "12": 500,
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        "24": 999,
        "32": 1332
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    },
    {
      "loan": 60000,
      "apr": 9,
      "termMonths": 60,
      "monthlyPayment": 1246,
      "firstYearInterest": 4996,
      "totalInterest": 14730,
      "deductibleFirstYear": 4996,
      "taxValueByBracket": {
        "12": 600,
        "22": 1099,
        "24": 1199,
        "32": 1599
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    },
    {
      "loan": 80000,
      "apr": 9,
      "termMonths": 60,
      "monthlyPayment": 1661,
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      "deductibleFirstYear": 6662,
      "taxValueByBracket": {
        "12": 799,
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    },
    {
      "loan": 20000,
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      "termMonths": 72,
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      "deductibleFirstYear": 1693,
      "taxValueByBracket": {
        "12": 203,
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        "32": 542
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    },
    {
      "loan": 30000,
      "apr": 9,
      "termMonths": 72,
      "monthlyPayment": 541,
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      "totalInterest": 8935,
      "deductibleFirstYear": 2540,
      "taxValueByBracket": {
        "12": 305,
        "22": 559,
        "24": 610,
        "32": 813
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    },
    {
      "loan": 40000,
      "apr": 9,
      "termMonths": 72,
      "monthlyPayment": 721,
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      "deductibleFirstYear": 3386,
      "taxValueByBracket": {
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        "24": 813,
        "32": 1084
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    },
    {
      "loan": 50000,
      "apr": 9,
      "termMonths": 72,
      "monthlyPayment": 901,
      "firstYearInterest": 4233,
      "totalInterest": 14892,
      "deductibleFirstYear": 4233,
      "taxValueByBracket": {
        "12": 508,
        "22": 931,
        "24": 1016,
        "32": 1355
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    },
    {
      "loan": 60000,
      "apr": 9,
      "termMonths": 72,
      "monthlyPayment": 1082,
      "firstYearInterest": 5079,
      "totalInterest": 17870,
      "deductibleFirstYear": 5079,
      "taxValueByBracket": {
        "12": 610,
        "22": 1117,
        "24": 1219,
        "32": 1625
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    },
    {
      "loan": 80000,
      "apr": 9,
      "termMonths": 72,
      "monthlyPayment": 1442,
      "firstYearInterest": 6773,
      "totalInterest": 23827,
      "deductibleFirstYear": 6773,
      "taxValueByBracket": {
        "12": 813,
        "22": 1490,
        "24": 1625,
        "32": 2167
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    },
    {
      "loan": 20000,
      "apr": 9,
      "termMonths": 84,
      "monthlyPayment": 322,
      "firstYearInterest": 1713,
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      "deductibleFirstYear": 1713,
      "taxValueByBracket": {
        "12": 206,
        "22": 377,
        "24": 411,
        "32": 548
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    },
    {
      "loan": 30000,
      "apr": 9,
      "termMonths": 84,
      "monthlyPayment": 483,
      "firstYearInterest": 2569,
      "totalInterest": 10544,
      "deductibleFirstYear": 2569,
      "taxValueByBracket": {
        "12": 308,
        "22": 565,
        "24": 617,
        "32": 822
      }
    },
    {
      "loan": 40000,
      "apr": 9,
      "termMonths": 84,
      "monthlyPayment": 644,
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      "deductibleFirstYear": 3426,
      "taxValueByBracket": {
        "12": 411,
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        "24": 822,
        "32": 1096
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    },
    {
      "loan": 50000,
      "apr": 9,
      "termMonths": 84,
      "monthlyPayment": 804,
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      "totalInterest": 17574,
      "deductibleFirstYear": 4282,
      "taxValueByBracket": {
        "12": 514,
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        "24": 1028,
        "32": 1370
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    },
    {
      "loan": 60000,
      "apr": 9,
      "termMonths": 84,
      "monthlyPayment": 965,
      "firstYearInterest": 5138,
      "totalInterest": 21089,
      "deductibleFirstYear": 5138,
      "taxValueByBracket": {
        "12": 617,
        "22": 1130,
        "24": 1233,
        "32": 1644
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    },
    {
      "loan": 80000,
      "apr": 9,
      "termMonths": 84,
      "monthlyPayment": 1287,
      "firstYearInterest": 6851,
      "totalInterest": 28119,
      "deductibleFirstYear": 6851,
      "taxValueByBracket": {
        "12": 822,
        "22": 1507,
        "24": 1644,
        "32": 2192
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    },
    {
      "loan": 20000,
      "apr": 11,
      "termMonths": 48,
      "monthlyPayment": 517,
      "firstYearInterest": 1992,
      "totalInterest": 4812,
      "deductibleFirstYear": 1992,
      "taxValueByBracket": {
        "12": 239,
        "22": 438,
        "24": 478,
        "32": 637
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    },
    {
      "loan": 30000,
      "apr": 11,
      "termMonths": 48,
      "monthlyPayment": 775,
      "firstYearInterest": 2988,
      "totalInterest": 7218,
      "deductibleFirstYear": 2988,
      "taxValueByBracket": {
        "12": 359,
        "22": 657,
        "24": 717,
        "32": 956
      }
    },
    {
      "loan": 40000,
      "apr": 11,
      "termMonths": 48,
      "monthlyPayment": 1034,
      "firstYearInterest": 3984,
      "totalInterest": 9623,
      "deductibleFirstYear": 3984,
      "taxValueByBracket": {
        "12": 478,
        "22": 876,
        "24": 956,
        "32": 1275
      }
    },
    {
      "loan": 50000,
      "apr": 11,
      "termMonths": 48,
      "monthlyPayment": 1292,
      "firstYearInterest": 4980,
      "totalInterest": 12029,
      "deductibleFirstYear": 4980,
      "taxValueByBracket": {
        "12": 598,
        "22": 1096,
        "24": 1195,
        "32": 1594
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    },
    {
      "loan": 60000,
      "apr": 11,
      "termMonths": 48,
      "monthlyPayment": 1551,
      "firstYearInterest": 5976,
      "totalInterest": 14435,
      "deductibleFirstYear": 5976,
      "taxValueByBracket": {
        "12": 717,
        "22": 1315,
        "24": 1434,
        "32": 1912
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    },
    {
      "loan": 80000,
      "apr": 11,
      "termMonths": 48,
      "monthlyPayment": 2068,
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      "totalInterest": 19247,
      "deductibleFirstYear": 7968,
      "taxValueByBracket": {
        "12": 956,
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        "24": 1912,
        "32": 2550
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    },
    {
      "loan": 20000,
      "apr": 11,
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      "monthlyPayment": 435,
      "firstYearInterest": 2043,
      "totalInterest": 6091,
      "deductibleFirstYear": 2043,
      "taxValueByBracket": {
        "12": 245,
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    },
    {
      "loan": 30000,
      "apr": 11,
      "termMonths": 60,
      "monthlyPayment": 652,
      "firstYearInterest": 3065,
      "totalInterest": 9136,
      "deductibleFirstYear": 3065,
      "taxValueByBracket": {
        "12": 368,
        "22": 674,
        "24": 736,
        "32": 981
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    },
    {
      "loan": 40000,
      "apr": 11,
      "termMonths": 60,
      "monthlyPayment": 870,
      "firstYearInterest": 4086,
      "totalInterest": 12182,
      "deductibleFirstYear": 4086,
      "taxValueByBracket": {
        "12": 490,
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    },
    {
      "loan": 50000,
      "apr": 11,
      "termMonths": 60,
      "monthlyPayment": 1087,
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      "deductibleFirstYear": 5108,
      "taxValueByBracket": {
        "12": 613,
        "22": 1124,
        "24": 1226,
        "32": 1634
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    },
    {
      "loan": 60000,
      "apr": 11,
      "termMonths": 60,
      "monthlyPayment": 1305,
      "firstYearInterest": 6129,
      "totalInterest": 18273,
      "deductibleFirstYear": 6129,
      "taxValueByBracket": {
        "12": 736,
        "22": 1348,
        "24": 1471,
        "32": 1961
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    },
    {
      "loan": 80000,
      "apr": 11,
      "termMonths": 60,
      "monthlyPayment": 1739,
      "firstYearInterest": 8172,
      "totalInterest": 24364,
      "deductibleFirstYear": 8172,
      "taxValueByBracket": {
        "12": 981,
        "22": 1798,
        "24": 1961,
        "32": 2615
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    },
    {
      "loan": 20000,
      "apr": 11,
      "termMonths": 72,
      "monthlyPayment": 381,
      "firstYearInterest": 2077,
      "totalInterest": 7409,
      "deductibleFirstYear": 2077,
      "taxValueByBracket": {
        "12": 249,
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        "24": 498,
        "32": 665
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    },
    {
      "loan": 30000,
      "apr": 11,
      "termMonths": 72,
      "monthlyPayment": 571,
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      "totalInterest": 11114,
      "deductibleFirstYear": 3115,
      "taxValueByBracket": {
        "12": 374,
        "22": 685,
        "24": 748,
        "32": 997
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    },
    {
      "loan": 40000,
      "apr": 11,
      "termMonths": 72,
      "monthlyPayment": 761,
      "firstYearInterest": 4154,
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      "deductibleFirstYear": 4154,
      "taxValueByBracket": {
        "12": 498,
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        "24": 997,
        "32": 1329
      }
    },
    {
      "loan": 50000,
      "apr": 11,
      "termMonths": 72,
      "monthlyPayment": 952,
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      "deductibleFirstYear": 5192,
      "taxValueByBracket": {
        "12": 623,
        "22": 1142,
        "24": 1246,
        "32": 1662
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    },
    {
      "loan": 60000,
      "apr": 11,
      "termMonths": 72,
      "monthlyPayment": 1142,
      "firstYearInterest": 6231,
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      "deductibleFirstYear": 6231,
      "taxValueByBracket": {
        "12": 748,
        "22": 1371,
        "24": 1495,
        "32": 1994
      }
    },
    {
      "loan": 80000,
      "apr": 11,
      "termMonths": 72,
      "monthlyPayment": 1523,
      "firstYearInterest": 8308,
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      "deductibleFirstYear": 8308,
      "taxValueByBracket": {
        "12": 997,
        "22": 1828,
        "24": 1994,
        "32": 2658
      }
    },
    {
      "loan": 20000,
      "apr": 11,
      "termMonths": 84,
      "monthlyPayment": 342,
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      "deductibleFirstYear": 2101,
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        "12": 252,
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        "24": 504,
        "32": 672
      }
    },
    {
      "loan": 30000,
      "apr": 11,
      "termMonths": 84,
      "monthlyPayment": 514,
      "firstYearInterest": 3151,
      "totalInterest": 13149,
      "deductibleFirstYear": 3151,
      "taxValueByBracket": {
        "12": 378,
        "22": 693,
        "24": 756,
        "32": 1008
      }
    },
    {
      "loan": 40000,
      "apr": 11,
      "termMonths": 84,
      "monthlyPayment": 685,
      "firstYearInterest": 4201,
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      "deductibleFirstYear": 4201,
      "taxValueByBracket": {
        "12": 504,
        "22": 924,
        "24": 1008,
        "32": 1344
      }
    },
    {
      "loan": 50000,
      "apr": 11,
      "termMonths": 84,
      "monthlyPayment": 856,
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      "deductibleFirstYear": 5252,
      "taxValueByBracket": {
        "12": 630,
        "22": 1155,
        "24": 1260,
        "32": 1681
      }
    },
    {
      "loan": 60000,
      "apr": 11,
      "termMonths": 84,
      "monthlyPayment": 1027,
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      "deductibleFirstYear": 6302,
      "taxValueByBracket": {
        "12": 756,
        "22": 1386,
        "24": 1513,
        "32": 2017
      }
    },
    {
      "loan": 80000,
      "apr": 11,
      "termMonths": 84,
      "monthlyPayment": 1370,
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      "deductibleFirstYear": 8403,
      "taxValueByBracket": {
        "12": 1008,
        "22": 1849,
        "24": 2017,
        "32": 2689
      }
    }
  ],
  "phaseOutExample": [
    {
      "magi": 100000,
      "filing": "single",
      "retainedShare": 100,
      "deductible": 2611,
      "valueAt22": 574
    },
    {
      "magi": 110000,
      "filing": "single",
      "retainedShare": 80,
      "deductible": 2089,
      "valueAt22": 460
    },
    {
      "magi": 125000,
      "filing": "single",
      "retainedShare": 50,
      "deductible": 1306,
      "valueAt22": 287
    },
    {
      "magi": 140000,
      "filing": "single",
      "retainedShare": 20,
      "deductible": 522,
      "valueAt22": 115
    },
    {
      "magi": 150000,
      "filing": "single",
      "retainedShare": 0,
      "deductible": 0,
      "valueAt22": 0
    }
  ],
  "caveats": [
    "Interest only; sales tax, registration, insurance and depreciation are larger costs and are not modelled.",
    "First-year interest, which is the largest year — interest falls as the balance amortises, and the deduction runs 2025-2028.",
    "The $10,000 cap is confirmed in IRS guidance; the MAGI phase-out bands are an input carried from that guidance, not derived here.",
    "Ignores state income tax, which this federal deduction does not reduce."
  ]
}