# 119-hr-7944: Semi-Trailer Tax Parity Act

119-hr-7944, Semi-Trailer Tax Parity Act, is a 119th Congress bill sponsored by Rep. Moore, Blake D. [R-UT-1] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-10-15).

- Canonical: https://policyrisk.com/legislation/119-hr-7944
- As of: 2026-10-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-7944
- Congress: 119
- Title: Semi-Trailer Tax Parity Act
- Status: introduced
- Introduced: 2026-03-16
- Sponsor: Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Cosponsors: 10
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-15

## Summary

**Extends floor plan financing interest treatment to semitrailers and their components.** This bill would amend the Internal Revenue Code so truck trailers, semi-trailer chassis, and semi-trailer bodies described under section 4051(a) are treated as floor plan financing interest for tax purposes. The change would apply to taxable years beginning after enactment.

## Cosponsors (10)

- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2026-10-09T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2026-10-13T00:00:00.000Z
- Rep. Torres, Norma J. [D-CA-35] (D-CA), 2026-03-16T00:00:00.000Z
- Rep. Kennedy, Mike [R-UT-3] (R-UT), 2026-04-16T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2026-06-24T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2026-07-21T00:00:00.000Z
- Rep. Fischbach, Michelle [R-MN-7] (R-MN), 2026-08-20T00:00:00.000Z
- Rep. Bean, Aaron [R-FL-4] (R-FL), 2026-08-31T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2026-09-01T00:00:00.000Z
- Rep. Estes, Ron [R-KS-4] (R-KS), 2026-09-02T00:00:00.000Z

## Provisions PRIA read

- Tax break for semi-trailer dealers: benefit, high. If enacted, taxpayers who buy, finance, lease, or sell truck trailers or semi-trailers would be able to treat those assets as floor-plan inventory for interest deductions. The rule would cover truck trailer and semi-trailer chassis and bodies described in section 4051(a)(1)(C) and (D), but not item…

## Related bills

- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act
- 119-hr-452: Miracle on Ice Congressional Gold Medal Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act
- 119-hr-1502: North Platte Canteen Congressional Gold Medal Act

## Sources
- [119-hr-7944 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/7944)

## Related
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [119-hr-452: Miracle on Ice Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-452)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [119-hr-1502: North Platte Canteen Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1502)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-7944 (as of 2026-10-15).