[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3044 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3044

To amend the Internal Revenue Code of 1986 to extend the deduction for 
             qualified motor vehicle taxes for motor homes.


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                   IN THE SENATE OF THE UNITED STATES

                           February 25, 2010

   Mr. Bayh introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the deduction for 
             qualified motor vehicle taxes for motor homes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF DEDUCTION FOR QUALIFIED MOTOR VEHICLE TAXES FOR 
              MOTOR HOMES.

    (a) In General.--Subparagraph (G) of section 164(b)(6) of the 
Internal Revenue Code of 1986 is amended by inserting ``(December 31, 
2011, in the case of a motor home)'' after ``December 31, 2009''.
    (b) Inclusion of Recreation Vehicle Trailer and Slide-In Camper.--
Section 164(b)(6)(D) of the Internal Revenue Code of 1986 is amended by 
striking clause (ii) and inserting the following new clauses:
                            ``(ii) Motorcycle.--The term `motorcycle' 
                        has the meaning given such term under section 
                        571.3 of title 49, Code of Federal Regulations 
                        (as in effect on the date of the enactment of 
                        this paragraph).
                            ``(iii) Motor home.--The term `motor home' 
                        has the meaning given such term under section 
                        571.3 of such title, and includes a recreation 
                        vehicle trailer (as defined in section 571.3 of 
                        such title) and a slide-in camper (as defined 
                        in section 575.103 of such title).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to purchases after December 31, 2009, in tax years ending after 
such date.
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