The Vehicle Energy Performance Act of 2025 aims to enhance fuel efficiency in vehicles by providing tax incentives for both consumers and manufacturers. The primary goal is to improve motor vehicle fuel economy, thereby reducing greenhouse gas emissions and promoting energy conservation. A central feature of the act is the introduction of a tax credit for new high energy performance vehicles, offering up to $5,000 to taxpayers who purchase qualifying models. This credit is based on how much better a vehicle's fuel economy is compared to the average for its model year.