,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #gidd  ,,in ,,the ,,house ,,of  
,,representatives  ,march #af1 #bjbf,mr4
 ,moore of ,utah 7for himself and ,mrs4 
,torres of ,california7 introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to apply the floor plan 
financing interest rules to             
semi-trailers4  #a4 ,short title  ,this 
,act may be cited as the ,semi-,trailer 
,tax ,parity ,act4  #b4 ,application of 
floor plan financing interest rules to  
semitrailers  7a7  ,in general  ,section
 #afc7;j77#i77;,c7 of the ,internal     
,revenue ,code of #aihf is amended by   
adding at the end the following3 ,such  
term shall further include any truck    
trailer or semi-trailer chassis or truck
 trailer or semi-trailer bodies 7within 
the meaning of subparagraphs 7,c7 and   
7,d7 of section #djea7;a77#a71 but      
without regard to whether the           
acquisition is the first retail sale of 

such property7 which are not described  
in section #djea7;a77#c744  7b7         
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4