The Transportation Freedom Act introduces a new tax deduction allowing qualifying automobile manufacturers to deduct 200 percent of eligible wages paid to their US-based manufacturing workers. To qualify, companies must primarily produce automobiles or components in the United States, maintain high domestic content for vehicles and key parts, and refrain from transferring production outside the US. Additionally, qualifying taxpayers must offer platinum-level group health plans, robust pension plans, profit-sharing for employees linked to non-recurring dividends, and maintain neutrality in labor organizing efforts. Eligible wages are capped at $150,000 per worker and must meet a minimum percentile for the occupation. The legislation repeals several recent federal regulations, including the Environmental Protection Agency's multipollutant emissions standards for light-duty and medium-duty vehicles, and Phase 3 greenhouse gas emissions standards for heavy-duty vehicles. It also nullifies the National Highway Traffic Safety Administration's Corporate Average Fuel Economy (CAFE) standards for model years 2027 and beyond. Furthermore, the bill eliminates the ability of states to obtain waivers for vehicle emissions standards under the Clean Air Act, revoking all existing waivers, including California's zero-emission vehicle mandates. The bill mandates the establishment of new federal CAFE and greenhouse gas emissions standards for passenger automobiles, light-duty trucks, and heavy-duty vehicles for model years 2027 through 2035. These new standards must be based on economic practicability , achievable technological advancements , and market readiness, explicitly prohibiting requirements for electric vehicle production or sales. Manufacturers complying with either CAFE or greenhouse gas emissions standards will be deemed compliant with the other, providing flexibility. If new standards are not set by the deadline, current 2025 standards will remain in effect through 2035.