“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 section adds a flush sentence at the end of section 163(j)(9)(C) of the Internal Revenue Code of 1986 bringing within the term any trailer or camper built to give temporary living quarters for recreational, camping or seasonal use and built to be towed by or fixed to a motor vehicle.
What the document actually says
“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.”
That sentence, in plain words
The term now covers a trailer or camper. It must be built for short stays. It must be towed by or fixed to a vehicle.
What this is about
Camping and seasonal use both count. The term is used in a rule on dealer financing. That rule is not indexed here.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70303, 139 Stat. 195 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Trailers and campers are brought into floor plan financing,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70303, Sec. 70303. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70303-trailers/ (retrieved October 10, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How to Read This Page
The quotation is the document's own words, exactly as printed, checked against the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
