H. R. 6969
IN THE HOUSE OF REPRESENTATIVES
September 28, 2018
Mr. Emmer (for himself and Mrs. Walorski) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to provide that floor plan financing includes the financing of certain trailers and campers.
This Act may be cited as the
Travel Trailer and Camper Technical Correction Act.
Floor plan financing applicable to certain trailers and campers
Section 163(j)(9)(C) of the Internal Revenue Code of 1986 is amended by adding at the end the following new flush sentence:
Such term shall also include any trailer or camper which is designed to provide temporary living quarters for recreational, camping, or seasonal use and is designed to be towed by, or affixed to, a motor vehicle.
The amendment made by this section shall apply to taxable years beginning after December 31, 2017.