Travel Trailer and Camper Tax Parity Act
This bill modifies the tax deduction for floor plan financing interest to include in the term motor vehicles eligible for such financing any trailer or camper that 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.
To amend the Internal Revenue Code of 1986 to provide that floor plan 
   financing includes the financing of certain trailers and campers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Travel Trailer and Camper Tax Parity 
Act''.

SEC. 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, 2020.
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Travel Trailer and Camper Tax Parity Act
A bill to amend the Internal Revenue Code of 1986 to provide that floor plan financing includes the financing of certain trailers and campers.
Travel Trailer and Camper Tax Parity Act
Sen. Ernst, Joni