H.R. 6969 — Introduced in House

I 115th CONGRESS 2d Session H. R. 6969 IN THE HOUSE OF REPRESENTATIVES September 28, 2018Mr. Emmer (for himself and Mrs. Walorski) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide that floor plan financing includes the financing of certain trailers and campers. 1. Short title This Act may be cited as the Travel Trailer and Camper Technical Correction Act. 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, 2017.