Travel Trailer and Camper Tax Parity Act

[DISCUSSION DRAFT]

116TH CONGRESS
1ST SESSION

H.R. _____

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

IN THE HOUSE OF REPRESENTATIVES

Mr. EMMER introduced the following bill;
which was referred to the Committee on _____

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 include any trailer or camper which is designed to provide temporary living quarters for recreational, camping, travel, 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.