Sponsors (8)
The bill lowers fuel-related costs and provides targeted tax relief to make mobile health screening (like mammography) more available—benefiting rural and low-income patients and providers—at the expense of modest federal revenue loss and added administrative and fraud-risk burdens.
Rural and low-income patients: mobile mammography and other mobile screening services become more available and affordable because lower fuel costs reduce travel-related barriers to care.
Hospitals, health systems, and mobile healthcare providers: targeted excise-tax relief and lower fuel operating costs improve the financial sustainability and lower operating expenses for organizations running qualifying mobile health vans.
Federal budget/taxpayers: reducing the federal fuel excise tax receipts will modestly lower federal revenue, potentially increasing budgetary pressure or reducing funds available for programs financed by these taxes.
Federal agencies and providers: implementing and enforcing the refund/exemption creates additional IRS/Treasury administrative and compliance burdens, raising implementation costs and complexity.
Taxpayers: risk of improper payments or ineligible claims (e.g., non-qualifying vehicles or purchasers) that could result in erroneous refunds and enforcement challenges.
Based on analysis of 2 sections of legislative text.
Exempts fuel used in highway vehicles exclusively providing mobile mammography from federal excise tax and directs refunds for taxes already collected.
Official title: To amend the Internal Revenue Code of 1986 to allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles.
Introduced April 10, 2025 by Tim Moore · Last progress April 10, 2025
Creates a federal tax refund and an immediate tax exemption for fuel used by highway vehicles dedicated exclusively to providing mobile mammography services. The measure requires the IRS (Secretary) to pay refunds equal to federal fuel excise taxes already collected on such fuel and exempts future retail fuel sales for those vehicles from the federal excise tax, effective on enactment.