(a) In general Section 163(h)(4)(D) of the Internal Revenue Code of 1986 is amended by striking clauses (iii) through (vi) and inserting the following: (iii) which has at least 2 wheels, and (iv) which— (I) (aa) is a car, minivan, van, sport utility vehicle, pickup truck, or motorcycle, (bb) is treated as a motor vehicle for purposes of title II of the Clean Air Act, and (cc) has a gross vehicle weight rating of less than 14,000 pounds, or (II) is a trailer, camper, or vehicle which— (aa) is designed to provide temporary living quarters for recreational, camping, or seasonal use, and (bb) is a motor vehicle or is designed to be towed by, or affixed to, a motor vehicle.. (b) Effective date The amendments made by this section shall apply to indebtedness incurred after December 31, 2025.