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H.R. 6969 (115th): Travel Trailer and Camper Technical Correction Act


The text of the bill below is as of Sep 28, 2018 (Introduced). The bill was not enacted into law.


I

115th CONGRESS

2d Session

H. R. 6969

IN THE HOUSE OF REPRESENTATIVES

September 28, 2018

(for himself and Mrs. Walorski) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide that floor plan financing includes the financing of certain trailers and campers.

1.

Short title

This Act may be cited as the Travel Trailer and Camper Technical Correction Act.

2.

Floor plan financing applicable to certain trailers and campers

(a)

In general

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.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2017.