{"basis":"measured","cap":10000,"deductible_interest":null,"disqualifiers":[],"eligible":false,"note":"Statutory eligibility under IRC 163(h)(4), OBBBA P.L. 119-21. This is not tax advice.","ok":false,"phaseout_factor":null,"phaseout_threshold":100000,"unknown":["new-or-used status","final assembly country"],"value":null,"years":[2025,2028]}