The vehicle identification number must be on the return
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70203, Sec. 70203.
Written by .
The vehicle identification number must be on the return
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 70203 in the PDF
What the document says
“Interest shall not be treated as qualified passenger vehicle loan interest under this paragraph unless the taxpayer includes the vehicle identification number of the applicable passenger vehicle described in clause (i) on the return of tax for the taxable year.”
The section provides that interest is not qualified passenger vehicle loan interest unless the taxpayer puts the vehicle identification number of the vehicle on the return for the taxable year.
What the document actually says
“Interest shall not be treated as qualified passenger vehicle loan interest under this paragraph unless the taxpayer includes the vehicle identification number of the applicable passenger vehicle described in clause (i) on the return of tax for the taxable year.”
That sentence, in plain words
The interest does not count unless one number is on the return. That is the number stamped on the car.
What this is about
Every car carries such a number. Leaving it off means no break. It must go on the return each year.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70203, 139 Stat. 176 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The vehicle identification number must be on the return,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70203, Sec. 70203. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70203-vin/ (retrieved October 10, 2026).
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