(9) Floor plan financing interest defined For purposes of this subsection— (A) In general The term “floor plan financing interest” means interest paid or accrued on floor plan financing indebtedness. (B) Floor plan financing indebtedness The term “floor plan financing indebtedness” means indebtedness— (i) used to finance the acquisition of motor vehicles held for sale or lease, and (ii) secured by the inventory so acquired. (C) Motor vehicle The term “motor vehicle” means a motor vehicle that is any of the following: (i) Any self-propelled vehicle designed for transporting persons or property on a public street, highway, or road. (ii) A boat. (iii) Farm machinery or equipment.
26 USC § 163(j)(9)
None identified. Default scope is assumed to be the entire title.