< Back to S. 3044 (111th Congress, 2009–2010)

Text of A bill to amend the Internal Revenue Code of 1986 to extend the deduction for qualified motor vehicle taxes for ...

...vehicle taxes for motor homes.

This bill was introduced on February 25, 2010, in a previous session of Congress, but was not enacted. The text of the bill below is as of Feb 25, 2010 (Introduced).

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Source: GPO

II

111th CONGRESS

2d Session

S. 3044

IN THE SENATE OF THE UNITED STATES

February 25, 2010

introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to extend the deduction for qualified motor vehicle taxes for motor homes.

1.

Extension of deduction for qualified motor vehicle taxes for motor homes

(a)

In general

Subparagraph (G) of section 164(b)(6) of the Internal Revenue Code of 1986 is amended by inserting (December 31, 2011, in the case of a motor home) after December 31, 2009.

(b)

Inclusion of recreation vehicle trailer and slide-In camper

Section 164(b)(6)(D) of the Internal Revenue Code of 1986 is amended by striking clause (ii) and inserting the following new clauses:

(ii)

Motorcycle

The term motorcycle has the meaning given such term under section 571.3 of title 49, Code of Federal Regulations (as in effect on the date of the enactment of this paragraph).

(iii)

Motor home

The term motor home has the meaning given such term under section 571.3 of such title, and includes a recreation vehicle trailer (as defined in section 571.3 of such title) and a slide-in camper (as defined in section 575.103 of such title).

.

(c)

Effective date

The amendments made by this section shall apply to purchases after December 31, 2009, in tax years ending after such date.