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H.R. 4349

Travel Trailer and Camper Tax Parity Act

Travel Trailer and Camper Tax Parity Act

This bill modifies the limit on the tax deduction for business interest to include the financing of certain trailers and campers in the definition of "floor plan financing indebtedness." (Interest on floor plan financing indebtedness is exempt from the limit.)

Under current law, floor plan financing indebtedness is (1) used to finance the acquisition of motor vehicles held for sale or lease, and (2) secured by the acquired inventory.

The bill specifies that, for the purpose of this definition, a motor vehicle includes any trailer or camper that is designed to (1) provide temporary living quarters for recreational, camping, or seasonal use; and (2) be towed by, or affixed to, a motor vehicle.

Referred to the House Committee on Ways and Means.

Rep. Walorski, Jackie [R-IN-2](R-IN)Sponsor
6 cosponsors3 D3 R
6cosponsors1committees3actions1related bills5subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

Travel Trailer and Camper Tax Parity Act — Informed