,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dfec  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #b1      
#bjbf,mr4 ,young introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow a      
deduction for loan interest payments    
made with respect to certain vehicles4  
#a4 ,qualified passenger vehicles       
include recreational vehicles for       
purposes of deduction for interest paid 
or accrued  7a7 ,in general ,section    
#afc7;h77#d77;,d7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking clauses 7iii7 through 7vi7 and 
inserting the following3  7iii7 which   
has at least #b wheels1 and  7iv7       
which-- 7,i7 7aa7 is a car1 minivan1    
van1 sport utility vehicle1 pickup      
truck1 or motorcycle1  7bb7 is treated  
as a motor vehicle for purposes of title
 ,,ii of the ,clean ,air ,act1 and  7cc7
 has a gross vehicle weight rating of   

less than #ad1jjj pounds1 or  7,,ii7 is 
a trailer1 camper1 or vehicle which--   
7aa7 is designed to provide temporary   
living quarters for recreational1       
camping1 or seasonal use1 and  7bb7 is a
 motor vehicle or is designed to be     
towed by1 or affixed to1 a motor        
vehicle4  4  7b7 ,effective date ,the   
amendments made by this section shall   
apply to indebtedness incurred after    
,december #ca1 #bjbe4