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S. 1314

U.S. Senate•In Senate Committee

Summary

S. 1314, the Travel Trailer and Camper Tax Parity Act, was introduced in the Senate on Apr 7, 2025 by Sen. Joni Ernst (R) with 4 co-sponsors. It was referred to Finance, and last saw action on Apr 7, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 1314 has 4 co-sponsors.

sb1314/introduced-in-senate.txt
119 S1314 IS: Travel Trailer and Camper Tax Parity Act
 U.S. Senate
 2025-04-07
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 1314  IN THE SENATE OF THE UNITED STATES   April 7, 2025   Ms. Ernst  (for herself,  Mr. King , and  Mr. Young ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to provide that floor plan financing includes the financing of certain trailers and campers.
1.
Short title
This Act may be cited as the   Travel Trailer and Camper Tax Parity Act  .
2.
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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-04-07
  2. Passed Senate
  3. Passed House
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in Senate Apr 7, 2025

sb1314/introduced-in-senate.md

Shown Here:
Introduced in Senate (04/07/2025)

Sponsors

Sen. Joni Ernst (R) sponsors S. 1314, and 4 members have co-sponsored it, 2 of them from the day it was introduced.

Committees

S. 1314 went before 1 committee: Finance.

Finance
Finance
Referred To · Apr 7, 2025 · 902 Bills

Actions

S. 1314 has taken 2 actions since Apr 7, 2025.

ChamberAction
Apr 7, 2025
Senate
Read twice and referred to the Committee on Finance.Finance Committee
Apr 7, 2025
—
Introduced in Senate

Votes

S. 1314 has not gone to a roll call.

1 bill is related to S. 1314, as Identical bill.

Titles

S. 1314 goes by 3 titles, 1 of them short titles.

  • Travel Trailer and Camper Tax Parity Act — Display Title
  • Travel Trailer and Camper Tax Parity Act — Short Title(s) as Introduced
  • A bill to amend the Internal Revenue Code of 1986 to provide that floor plan financing includes the financing of certain trailers and campers. — Official Title as Introduced

Lobbying

4 clients hired 5 firms and 19 registered lobbyists who named S. 1314 in 26 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Health Issues, Transportation, Banking, Financial Institutions/Investments/Securities, Food Industry (safety, labeling, etc.), Fuel/Gas/Oil, Immigration.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
NATIONAL ASSOCIATION OF CONVENIENCE STORESTrade AssociationVirginia212$370K
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTSPrivate investment companyMaryland17$640K
STUDENTS FOR LIFE ACTION—Virginia14—
RECREATION VEHICLE INDUSTRY ASSOCIATIONnational trade association representing RV manufacturers & their component parts suppliersVirginia13$240K

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
ALSTON & BIRD LLP17$640K
A STREET STRATEGIES16$370K
NATIONAL ASSOCIATION OF CONVENIENCE STORES16—
STUDENTS FOR LIFE ACTION14—
POLSINELLI PC13$240K

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
ELINOR HILLER117
JANE LUCAS117
JONATHAN JAGODA117
JOSEPH BODDICKER117
MARK RAYDER117
ROBERT SIGGINS117
TIMOTHY TRYSLA117
Y. BRIAN LEE117
ANNA BLOM116
DOUGLAS KANTOR116
JONATHAN TAETS116
LYLE BECKWITH116
MARGARET MANNION116
MATT DURAND116
EVAN COLLIER114
SAVANNA DERETICH114
MARK WELLER113
ANNA READY BLOM111
BRENNAN DUCKETT111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
NATIONAL ASSOCIATION OF CONVENIENCE STORESNATIONAL ASSOCIATION OF CONVENIENCE STORES2026 second_quarter$770K2nd Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESNATIONAL ASSOCIATION OF CONVENIENCE STORES2026 first_quarter$770K1st Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESNATIONAL ASSOCIATION OF CONVENIENCE STORES2025 fourth_quarter$770K4th Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESNATIONAL ASSOCIATION OF CONVENIENCE STORES2025 third_quarter$770K3rd Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESNATIONAL ASSOCIATION OF CONVENIENCE STORES2025 second_quarter$770K2nd Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESNATIONAL ASSOCIATION OF CONVENIENCE STORES2025 first_quarter$770K1st Quarter - Report
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTSALSTON & BIRD LLP2025 third_quarter$120K3rd Quarter - Report
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTSALSTON & BIRD LLP2025 second_quarter$120K2nd Quarter - Report
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTSALSTON & BIRD LLP2025 first_quarter$120K1st Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESA STREET STRATEGIES2026 first_quarter$80K1st Quarter - Report
RECREATION VEHICLE INDUSTRY ASSOCIATIONPOLSINELLI PC2025 third_quarter$80K3rd Quarter - Report
RECREATION VEHICLE INDUSTRY ASSOCIATIONPOLSINELLI PC2025 second_quarter$80K2nd Quarter - Report
RECREATION VEHICLE INDUSTRY ASSOCIATIONPOLSINELLI PC2025 first_quarter$80K1st Quarter - Report
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTSALSTON & BIRD LLP2026 second_quarter$70K2nd Quarter - Report
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTSALSTON & BIRD LLP2026 first_quarter$70K1st Quarter - Report
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTSALSTON & BIRD LLP2026 first_quarter$70K1st Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESA STREET STRATEGIES2025 fourth_quarter$70K4th Quarter - Report
REDWOOD HOLDINGS, LLC FKA REDWOOD CAPITAL INVESTMENTSALSTON & BIRD LLP2025 fourth_quarter$70K4th Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESA STREET STRATEGIES2025 third_quarter$70K3rd Quarter - Report
NATIONAL ASSOCIATION OF CONVENIENCE STORESA STREET STRATEGIES2025 second_quarter$70K2nd Quarter - Report

Classification

The Congressional Research Service files S. 1314 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 1314’s is Taxation.

s1314/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com