S. 2176 — Introduced in Senate

II 117th CONGRESS 1st Session S. 2176 IN THE SENATE OF THE UNITED STATES June 22, 2021Ms. Ernst (for herself and Mr. King) 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 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 Tax Parity 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, 2020.