To amend the Internal Revenue Code of 1986 to extend the deduction for qualified motor vehicle taxes for motor homes.

Amends the Internal Revenue Code to: (1) extend through 2011 the tax deduction for state and local sales or excise taxes imposed on the purchase of a motor home; and (2) revise the definition of "motor home" for purposes of this tax deduction to include a recreation vehicle trailer and a slide-in camper.