This legislative proposal seeks to amend the Internal Revenue Code of 1986, specifically Section 163(j)(9)(C), to broaden the scope of what qualifies as floor plan financing . The primary objective is to extend this financing definition to include certain types of recreational vehicles. Under the proposed amendment, the term "floor plan financing" would encompass any trailer or camper designed for temporary living quarters, recreational, camping, or seasonal use, provided it can be towed by or affixed to a motor vehicle. This expansion aims to provide tax parity for these specific vehicles, with the changes becoming effective for taxable years beginning after December 31, 2024 .