Camila Domnoski

In addition to being restricted to new cars built in the U.S., there's also an income limit.

The deduction phases out above $100,000 of modified adjusted gross income,

or $200,000 for married couples.

It's available whether you itemize or not.

Mark Gallegos, a tax guy in Chicago, has had to explain to his clients that they won't get any paperwork in the mail about it.

The tax change came in last year's One Big Beautiful Bill Act, so there hasn't been time to set up that kind of a process.

Camila Domnoski, NPR News.

For much of the world, normal is gone.