H.R. 332
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to provide that floor plan financing includes the financing of certain trailers and campers.
IN THE HOUSE OF REPRESENTATIVES · January 13, 2025 · Sponsor: Mr. Yakym · Committee: Committee on Ways and Means
Table of contents
SEC. 1. Short title
- This Act may be cited as the Travel Trailer and Camper Tax Parity Act.
SEC. 2. Floor plan financing applicable to certain trailers and campers
- (a) In general
- of the Internal Revenue Code of 1986 is amended by adding at the end the following new flush sentence: Section 163(j)(9)(C)
- Such term shall also include any trailer or camper which is designed to provide temporary living quarters for recreational, camping, or seasonal use and is designed to be towed by, or affixed to, a motor vehicle.
- of the Internal Revenue Code of 1986 is amended by adding at the end the following new flush sentence: Section 163(j)(9)(C)
- (b) Effective date
- The amendment made by this section shall apply to taxable years beginning after December 31, 2024.