Travel Trailer and Camper Tax Parity Act

S. 1543 · 116th Congress · May 20, 2019 · Lineage

A BILL

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

This Act may be cited as the “Travel Trailer and Camper Tax Parity Act”.

(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:

(b)

Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2017.