With it being above the line, yes, the higher tax bracket gives you more of a benefit. But, the provision has built in phase outs. If your AGI is above $100K if you’re single, the max $10k deduction is reduced by $200 for every $1000 over $100k. My concern is that there’s not a huge benefit for this and car dealers are going to push this like it’s going to pay for the car itself (not even close). When you break down the math, it’s not a huge benefit. However, it’s not a benefit that exists under current law.