This legislative proposal seeks to modify the Internal Revenue Code of 1986, specifically Section 163(j)(9)(C), which pertains to the definition of floor plan financing . The primary objective is to broaden this definition to encompass a wider range of assets for financing purposes. Under the proposed amendment, the term "floor plan financing" would explicitly include trailers and campers. These are defined as vehicles designed to provide temporary living quarters for recreational, camping, or seasonal use, and intended to be towed by or affixed to a motor vehicle. This expansion aims to provide tax parity for dealers financing these types of recreational vehicles. The provisions of this amendment are slated to take effect for all taxable years commencing after December 31, 2024 .