Sponsors (8)
Referred to the House Committee on Ways and Means.
Last progress April 10, 2025 (9 months ago)
Introduced on April 10, 2025 by Tim Moore
Creates a refund and an explicit retail tax exemption for federal motor fuel used in highway vehicles that are dedicated solely to providing mobile mammography services. The Secretary of the Treasury must pay refunds of federal motor fuel excise taxes when fuel taxed under federal motor fuel tax provisions is used in such mobile mammography vehicles, and fuel for those vehicles is exempted from the retail tax; the change takes effect on enactment.
Adds a new subsection (f) to the Internal Revenue Code section on fuels not used for taxable purposes (Section 6427) requiring the Secretary to pay, without interest, to the ultimate purchaser an amount equal to the aggregate federal excise tax imposed under section 4041 or 4081 on fuel used in any highway vehicle designed exclusively to provide mobile mammography services to patients within that vehicle, except as provided in subsection (k).
Adds a new subsection (n) to section 4041 stating that no tax shall be imposed under that section on any liquid sold for use in, or used in, any highway vehicle designed exclusively to provide mobile mammography services to patients within such vehicle (i.e., a retail tax exemption for that fuel).
The amendments made by this section take effect on the date of the enactment of this Act.
Who is affected and how:
Mobile mammography providers/operators: Directly benefit from lower net fuel costs because qualifying fuel is exempt from the retail motor fuel tax and eligible for refunds of federal motor fuel excise taxes. This lowers operating costs for vehicles dedicated solely to providing mobile mammography services.
Health care providers and community screening programs: Organizations that operate or contract mobile mammography units (including nonprofits and health centers) may find mobile screening services cheaper to run, which could support expanded outreach and screening in underserved areas.
Patients, especially women and people in rural or underserved communities: Potential indirect benefit from increased or more sustainable mobile screening availability if operators pass savings into expanded services or lower fees.
Federal budget/tax receipts: Reduces federal excise tax receipts to the extent qualifying fuel usage is significant; the effect is likely modest and tied to the amount of fuel used by qualifying vehicles.
Federal administrative agencies (Treasury/IRS): Must implement procedures to verify eligibility, accept refund claims, and process payments to ultimate purchasers; administrative workload will increase to handle claims and oversight.
Overall effect: The provision targets a narrow policy goal—reducing fuel costs for vehicles devoted solely to mobile mammography—intended to support public-health screening access. The fiscal impact depends on how many vehicles and how much fuel qualify; operationally, eligible providers will need to document vehicle eligibility and claim refunds or apply exemptions per Treasury guidance.