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, 2024.