[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 2176 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 2176

 To amend the Internal Revenue Code of 1986 to provide that floor plan 
   financing includes the financing of certain trailers and campers.


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                   IN THE SENATE OF THE UNITED STATES

                             June 22, 2021

  Ms. Ernst (for herself and Mr. King) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide that floor plan 
   financing includes the financing of certain trailers and campers.

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

SECTION 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.--Section 163(j)(9)(C) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new flush 
sentence:
``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.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2020.
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