Federal Legislation
House Representatives Introduce Semi-Trailer Tax Parity Bill
March 19, 2026
Representatives Blake Moore (Utah) and Norma Torres (California) have introduced the bipartisan Semi-Trailer Tax Parity Act to amend the federal tax code, enabling semi-trailer dealerships to fully deduct interest paid on floor plan financing. This legislative effort aims to align semi-trailer dealers' tax treatment with that of other motor vehicle dealerships, addressing financial disparities that currently limit capital availability and inventory growth in the semi-trailer sector. The bill has garnered support from industry leaders such as the National Trailer Dealers Association and North American Trailer, highlighting its significance for transportation and logistics industries reliant on semi-trailers.
- Why this matters: Procurement professionals and contractors in transportation and logistics sectors should note potential improvements in semi-trailer dealer financial health, which may influence supply chain stability and vehicle availability.
- The bill's passage could increase capital flow to semi-trailer dealerships, potentially expanding procurement opportunities for government and commercial fleets.
- Industry stakeholders should evaluate how this tax parity may affect dealer pricing, inventory levels, and financing terms in upcoming procurement cycles.
- Organizations involved in semi-trailer manufacturing, sales, and financing may find new avenues for collaboration and contract growth as the legislation progresses.
Our federal tax code should be designed to support small businesses and encourage companies to reinvest in their own success. Semi-trailers are a critical component of nearly every sector of the economy and are essential for transporting a wide range of goods, including online orders and life-saving medicines, across the country. Iโm proud to introduce the Semi-Trailer Tax Parity Act to allow semi-trailer dealers the same floor plan financing deduction that all other motor vehicle dealerships have access to.
— Rep. Blake Moore
We appreciate Rep. Moore and Rep. Torres sponsoring this bill to bring parity to the deductibility of inventory interest for all motor vehicle dealers. Under the current tax structure, a semi-trailer dealer could lose money and still be required to pay taxes. The Semi-Trailer Tax Parity Act will thankfully resolve this issue for a vital part of the transportation industry.
— Paul Christenson
The National Trailer Dealers Association is grateful for the support of Representatives Moore and Torres in crafting this bipartisan legislation that is critical for floor plan tax parity for semi-trailer dealers.
— Gwendolyn Brown
Agencies
House of Representatives
Vendors
North American Trailer