Mobile Mammography Promotion Act of 2025

Summary

Creates a federal fuel tax refund and an immediate retail fuel tax exemption for fuel used in highway vehicles that are built and used exclusively to provide mobile mammography services. The IRS (Secretary) must pay, without interest, refunds equal to the federal excise tax paid on such fuel to the ultimate purchaser, and retail excise tax on that fuel is exempted, with both changes effective on enactment. The change lowers operating fuel costs for providers operating mobile mammography units, likely reducing federal excise tax receipts modestly and requiring the Treasury/IRS to implement refund and exemption procedures and oversight.

• Creates a tax refund (no interest) for federal fuel excise taxes paid on fuel used in highway mobile mammography vehicles.
• Establishes a retail fuel excise tax exemption for liquids sold for use in those mobile mammography vehicles.
• Applies only to highway vehicles designed exclusively to provide mobile mammography services.
• Changes take effect on the date of enactment.
• Requires Treasury/IRS to pay refunds to the ultimate purchaser and to implement the new exemption.
• Likely reduces federal fuel excise tax receipts modestly.
• Intended to lower operating costs and support mobile mammography screening programs, especially in underserved or rural areas.
• Creates a need for administrative rules, documentation, and anti-fraud controls for eligibility and refunds.