S. 4653

1. Qualified passenger vehicles include recreational vehicles for purposes of deduction for interest paid or accrued

(a) In general

(iii) which has at least 2 wheels, and

(iv) which—

(aa) is a car, minivan, van, sport utility vehicle, pickup truck, or motorcycle,

(bb) is treated as a motor vehicle for purposes of title II of the Clean Air Act, and

(cc) has a gross vehicle weight rating of less than 14,000 pounds, or

(I)

(II) is a trailer, camper, or vehicle which—

(aa) is designed to provide temporary living quarters for recreational, camping, or seasonal use, and

(bb) is a motor vehicle or is designed to be towed by, or affixed to, a motor vehicle.

(b) Effective date