# 119-s-1314: Travel Trailer and Camper Tax Parity Act

119-s-1314, Travel Trailer and Camper Tax Parity Act, is a 119th Congress bill sponsored by Sen. Ernst, Joni [R-IA] (R-IA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1314
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1314
- Congress: 119
- Title: Travel Trailer and Camper Tax Parity Act
- Status: introduced
- Introduced: 2025-04-07
- Sponsor: Sen. Ernst, Joni [R-IA] (R-IA)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Expands the floor plan financing interest exclusion to cover towable campers and travel trailers.** It would let businesses exclude interest on floor plan financing for certain non-motorized campers and trailers from the 30% limit on business interest deductions. - Dealers and other businesses that buy or lease inventory of eligible campers or trailers would be able to exclude that floor plan interest from the 30% business interest deduction cap. - The change applies to trailers or campers designed to provide temporary living quarters for recreational, camping, or seasonal use and that are towed by, or affixed to, a motor vehicle. It would take effect for taxable years beginning after December 31, 2024.

## Cosponsors (4)

- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-04-07T00:00:00.000Z
- Sen. Young, Todd [R-IN] (R-IN), 2025-04-07T00:00:00.000Z
- Sen. Banks, Jim [R-IN] (R-IN), 2025-04-09T00:00:00.000Z
- Sen. Grassley, Chuck [R-IA] (R-IA), 2025-06-09T00:00:00.000Z

## Provisions PRIA read

- More financing for travel trailer dealers: benefit, medium. If enacted, dealers and businesses that use floor plan financing would be able to treat travel trailers and campers as eligible inventory. This applies only to trailers or campers made for temporary living and that are towed by, or affixed to, a motor vehicle. The change would start for taxable yea…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-1404: Combating Organized Retail Crime Act
- 119-s-315: AM Radio for Every Vehicle Act of 2025
- 119-s-4952: Protecting American Taxpayers Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-1314 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1314)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-1404: Combating Organized Retail Crime Act](https://policyrisk.com/legislation/119-s-1404)
- [119-s-315: AM Radio for Every Vehicle Act of 2025](https://policyrisk.com/legislation/119-s-315)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1314 (as of 2025-12-21).