Semi-Trailer Tax Parity Act
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Summary
This bill amends the Internal Revenue Code to extend floor plan financing interest deduction rules to semi-trailers and truck trailers. Currently, these interest deduction rules apply to certain motor vehicles but exclude semi-trailers; the bill would include semi-trailer chassis and bodies in the definition of property eligible for floor plan financing interest deductions. The change would apply to taxable years beginning after the bill's enactment.
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