Sponsors (8)
The bill lowers fuel excise costs for mobile mammography units to expand access to breast cancer screening—especially in rural and underserved communities—while reducing federal excise revenue and creating administrative and eligibility challenges for providers and the IRS.
Patients who cannot easily travel—particularly seniors, people with chronic conditions, low-income individuals, and rural communities—will gain greater access to mobile mammography because providers will pay less in fuel taxes, lowering operating costs and enabling more or farther-reaching screening visits.
Hospitals and nonprofit organizations that operate mobile mammography units will face a reduced tax burden on fuel, freeing funds that can be redirected toward patient care or program expansion.
The exemption/refund of the federal fuel excise tax for qualifying mobile mammography vehicles will reduce federal excise tax revenue, modestly worsening the deficit or requiring offsets elsewhere.
Implementing the refunds and verifying which vehicles qualify will impose administrative costs and could cause delays for providers and purchasers seeking reimbursements, increasing workload for IRS/Treasury staff.
If the statutory requirement that vehicles be "designed exclusively" for mobile mammography is interpreted narrowly, some providers may be excluded or face uncertainty about eligibility for the tax benefit.
Based on analysis of 2 sections of legislative text.
Exempts or refunds federal motor fuel excise taxes for fuel used in highway vehicles designed exclusively to provide mobile mammography services.
Introduced April 10, 2025 by Tim Moore · Last progress April 10, 2025
Allows refunds and exempts federal motor fuel excise taxes for fuel used in highway vehicles that are designed exclusively to provide mobile mammography services, effective on enactment. The change reduces fuel costs for operators of mobile mammography units by letting the ultimate purchaser receive an amount equal to the federal excise tax (or by exempting retail tax at sale), and directs the Treasury/IRS to implement the refund/exemption.