The "Transportation Freedom Act" introduces a significant tax incentive for the domestic automobile manufacturing sector. It establishes an enhanced deduction equal to 200 percent of eligible wages paid to automobile manufacturing workers by qualifying taxpayers. To be a qualifying taxpayer, an entity must meet stringent criteria, including producing automobiles or components in the United States, ensuring at least 75% of final vehicle assembly and key component production occurs domestically, and refraining from transferring production outside the U.S. Further requirements for the enhanced deduction include offering platinum-level or higher group health plan coverage to applicable individuals and retirees, and providing robust pension plans (either a defined benefit plan projected to provide 50% wage replacement or a defined contribution plan with at least a 10% employer contribution). Qualifying taxpayers must also implement a profit-sharing plan tied to non-recurring dividends or stock redemptions and maintain a neutral position in any labor organization organizing effort . Eligible wages are capped at $150,000 per individual and must be at or above the 75th percentile for the individual's occupation. The bill significantly rolls back current environmental and fuel efficiency regulations. It repeals several final rules from the Environmental Protection Agency (EPA) and the National Highway Traffic Safety Administration (NHTSA), including multipollutant emissions standards for light-duty and medium-duty vehicles, Phase 3 heavy-duty vehicle greenhouse gas emissions standards, and Corporate Average Fuel Economy (CAFE) standards for model years 2027 and beyond. Additionally, the legislation eliminates vehicle emissions waivers by amending the Clean Air Act to prohibit the Administrator from granting future waivers for state standards that differ from federal ones. All existing waivers, including those issued to California for zero-emission vehicle mandates, are revoked, and Section 177 of the Clean Air Act, which allowed states to adopt California's standards, is repealed. Finally, the bill mandates the establishment of new federal CAFE and greenhouse gas emissions standards for passenger automobiles and heavy-duty vehicles for model years 2027-2035. These new standards must be based on economic practicability, achievable technological advancements, market readiness, and affordability , while also considering impacts on manufacturing job quality and stability. Notably, the greenhouse gas standards for passenger vehicles cannot directly or indirectly require the production or sale of electric vehicles, and compliance with either CAFE or GHG standards will be deemed compliance with the other.