GREENSBORO, North Carolina, Oct 22 (Reuters) -

R epublican presidential candidate Donald Trump said on Tuesday

he would make interest on car loans fully tax deductible for

cars built in the United States, in his latest economic

incentive to woo voters just two weeks ahead of the Nov. 5

election.

KEY QUOTES

"I will make interest on car loans fully tax deductible,"

Trump said in remarks at a rally in North Carolina. "I am only

going to do it if they build that particular product - namely an

automobile - in the United States," the former president said.

WHY IT'S IMPORTANT

Trump and Democratic Vice President Kamala Harris face each

other in what polls show to be a tight race. Both Trump and

Harris have in recent weeks made economic pledges to woo voters.

Harris has said she will aim to pass a middle-class tax cut,

while Trump has advocated cutting taxes on overtime pay. Both

candidates have supported eliminating taxes on tips.

Any such changes to the tax code would be subject to passage

of a law by Congress.

CONTEXT

The

plan on car loans

- to treat interest paid on vehicle loans like the

deduction for interest on home mortgages on federal tax returns

- is the latest in a long string of potential tax cuts the

former U.S. president has floated recently.

Trump has proposed using such incentives that aim at

preventing Chinese automakers from selling vehicles in the

United States in the final weeks of election campaigning as he

appeals to autoworkers.