Sponsors (7)
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Amends the Internal Revenue Code by striking subchapter C of chapter 31 and removing the item relating to that subchapter from the table of subchapters for chapter 31.
Replaces subsection (c) to define 'tires of the type used on highway vehicles' and to add an exception and definition for 'mobile machinery' including specific criteria.
Amends section 4221 by striking specified text in subsection (a) (both clauses indicated), subsection (c), and subsection (d)(1) as described in the amendment.
Amends subsection (d) of section 4222 by striking specified text.
Amends section 4293 by striking specified text.
Amends subsection (g) by striking the cross-reference 'section 4053(8)' and inserting 'section 4072(c)(2)'.
Amends subsection (b)(2) of section 6416 by striking specified text.
Amends subsection (b)(1) by striking subparagraph (B) and redesignating subparagraphs (C), (D), and (E) as subparagraphs (B), (C), and (D), respectively.
Eliminates the 12% federal retail excise tax on new heavy trucks, tractors, and trailers, and makes matching updates across the tax code (including tire definitions, a “mobile machinery” exception, and cross‑references). The change applies to sales and installations on or after the bill’s introduction date.
Explains that the current tax raises vehicle prices, slows replacement of older vehicles, and can discourage cleaner and electric truck adoption. It highlights safety, fuel, and emissions gains from newer trucks and asks Congress to encourage a modern, cleaner, and safer fleet while noting uneven revenue effects for the Highway Trust Fund.
Referred to the House Committee on Ways and Means.
Introduced March 27, 2025 by Doug Lamalfa · Last progress March 27, 2025