Sponsors (2)
The bill shifts road funding for mobile-mounted concrete boom pumps to a mileage-based fee that better aligns costs with use and funds the Highway Trust Fund, while imposing new compliance and operating costs on small contractors that could be passed to customers and raising IRS administrative burdens.
Owners/operators of mobile-mounted concrete boom pump vehicles will pay a mileage-based fee that directs revenue into the Highway Trust Fund, providing a dedicated stream for road maintenance.
Charging fees by miles aligns road-cost contributions more closely with actual vehicle use, reducing cross-subsidization from lighter users onto heavier users.
Clarifying the tax treatment and defining nontaxable use reduces uncertainty for owners/operators about fuel tax liabilities and recordkeeping.
Operators of mobile-mounted concrete boom pumps will face new compliance burdens to track and report mileage, increasing administrative costs for small businesses.
If the new mileage fee exceeds prior fuel-tax burdens, small contractors may see higher operating costs that could be passed on to customers (e.g., middle-class families and firms contracting construction work).
Creating and administering this new tax category will increase IRS implementation and enforcement complexity, potentially raising federal administrative costs.
Based on analysis of 2 sections of legislative text.
Creates a mileage-based user fee for mobile mounted concrete boom pump vehicles, adjusts excise-tax treatment, and directs revenue to the Highway Trust Fund.
Creates a new mileage-based vehicle user fee specifically for mobile mounted concrete boom pump vehicles and adjusts the tax code so those vehicles are treated as exempt from certain highway mileage limitations and as nontaxable uses of diesel fuel for excise-tax purposes. Revenue from the new mileage tax is directed to the Highway Trust Fund. Changes apply to taxable years beginning after enactment.
Official title: To amend the Internal Revenue Code of 1986 to impose a mileage-based user fee for mobile mounted concrete boom pumps in lieu of the tax on taxable fuels, and for other purposes.
Introduced June 11, 2026 by Rudy Yakym · Last progress June 11, 2026