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119-hr-332119th CongressWALLET

Travel Trailer and Camper Tax Parity Act

Sponsored By: Representative Yakym, Rudy [R-IN-2]

Introduced

Summary

Expands the tax definition of floor plan financing to cover certain travel trailers and campers. This bill would add a sentence to Internal Revenue Code section 163(j)(9)(C) so trailers or campers that provide temporary living quarters for recreational, camping, or seasonal use and that are designed to be towed by or affixed to a motor vehicle qualify as property for floor plan financing. The amendment would apply to taxable years beginning after December 31, 2024.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax rule for camper and trailer dealers

This bill would expand the floor-plan financing rule to include certain travel trailers and campers. It covers trailers or campers made for temporary living for recreational, camping, or seasonal use that are towed by or affixed to a motor vehicle. If enacted, dealers and businesses that use floor-plan financing could treat those campers as eligible inventory and could keep or claim related interest deductions. The change would apply to tax years beginning after December 31, 2024.

Sponsors & CoSponsors

Sponsor

Yakym, Rudy [R-IN-2]

IN • R

Cosponsors

  • Rep. Titus, Dina [D-NV-1]

    NV • D

    Sponsored 1/13/2025

  • Rep. Feenstra, Randy [R-IA-4]

    IA • R

    Sponsored 1/16/2025

  • Rep. Baird, James R. [R-IN-4]

    IN • R

    Sponsored 1/16/2025

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 1/16/2025

  • Rep. Kelly, Mike [R-PA-16]

    PA • R

    Sponsored 1/21/2025

  • Rep. Balderson, Troy [R-OH-12]

    OH • R

    Sponsored 1/21/2025

  • Rep. Houchin, Erin [R-IN-9]

    IN • R

    Sponsored 1/21/2025

  • Rep. Miller, Carol D. [R-WV-1]

    WV • R

    Sponsored 1/31/2025

  • Rep. Steube, W. Gregory [R-FL-17]

    FL • R

    Sponsored 2/4/2025

  • Rep. Buchanan, Vern [R-FL-16]

    FL • R

    Sponsored 2/24/2025

  • Rep. Carey, Mike [R-OH-15]

    OH • R

    Sponsored 3/18/2025

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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