I
119THCONGRESS
1
STSESSION H. R. 2424
To amend the Internal Revenue Code of 1986 to repeal the excise tax
on heavy trucks and trailers, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH27, 2025
Mr. L
AMALFA(for himself, Mr. PAPPAS, Mr. LAHOOD, Mr. CARBAJAL, and
Mr. M
ILLERof Ohio) introduced the following bill; which was referred to
the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the excise tax on heavy trucks and trailers, and for
other purposes.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Modern, Clean, and 4
Safe Trucks Act of 2025’’. 5
SEC. 2. FINDINGS. 6
Congress finds that— 7
(1) the 12-percent Federal retail excise tax on 8
all new heavy trucks, tractors, and trailers, coupled 9
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with new regulatory mandates, significantly in-1
creases the cost of new heavy-duty trucks, tractors, 2
and trailers and discourages the replacement of 3
older, less environmentally clean and less fuel eco-4
nomical vehicles; 5
(2) this 12-percent Federal retail excise tax is 6
the highest percentage rate of any Federal ad valo-7
rem excise tax; 8
(3) the Federal excise tax was first levied by 9
Congress in 1917 to help finance America’s involve-10
ment in World War I; 11
(4) the 12-percent Federal retail excise tax 12
adds $7,000 or more to the cost of new trailers, 13
$20,000 or more for new clean diesel trucks, and as 14
much as $50,000 to the next generation of trucks 15
with advanced engine technologies; 16
(5) nearly half of the Class 8 trucks on the 17
road are over 10 years old and lack a decade of envi-18
ronmental and safety technological advancements; 19
(6) from 2007 to 2020, new trucks have re-20
duced carbon dioxide emissions by 202,000,000 tons, 21
nitrogen oxide emissions by 27,000,000 tons, and 22
saved 20,000,000,000 gallons of diesel and 23
472,000,000 barrels of crude oil; 24
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(7) an owner of a single Class 8 truck powered 1
by the latest clean diesel engine can expect to save 2
about 2,200 gallons of fuel each year compared to 3
previous generations of technology; 4
(8) since the late 1990s, cleaner fuel and ad-5
vanced engines have combined to reduce nitrogen 6
oxide (NO
x) emissions and particulate matter (PM) 7
emissions by 98 percent; 8
(9) 60 trucks manufactured today emit the 9
same amount as 1 truck manufactured in 1988; 10
(10) the Federal excise tax disproportionately 11
impacts electric and alternative-fueled trucks, which 12
currently have a higher up front cost, at a time 13
when adoption of these technologies is needed to ac-14
celerate the transition to zero emission vehicles and 15
the reduction of carbon pollution from transpor-16
tation; 17
(11) in 2020, there were approximately 18
1,300,000 United States manufacturing, supplier, 19
dealership, and heavy-duty trucking and trailer re-20
lated jobs; 21
(12) since the Federal retail excise tax on cer-22
tain new heavy trucks, tractors, and trailers is based 23
on annual sales, receipts from the tax deposited in 24
the Highway Trust Fund can vary greatly; 25
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(13) Congress should consider a more reliable 1
and consistent revenue mechanism to fund the High-2
way Trust Fund; 3
(14) Congress should advance the deployment 4
of the most modern, clean, and safe trucks through 5
eliminating the Federal excise tax on trucks; and 6
(15) repealing the Federal excise tax would re-7
sult in the replacement of older internal combustion 8
engine trucks with new heavy duty trucks that em-9
ploy the latest safety and environmental tech-10
nologies. 11
SEC. 3. REPEAL OF EXCISE TAX ON HEAVY TRUCKS AND 12
TRAILERS. 13
(a) I
NGENERAL.—Chapter 31 of the Internal Rev-14
enue Code of 1986 is amended by striking subchapter C 15
(and by striking the item relating to such subchapter from 16
the table of subchapters for such chapter). 17
(b) C
ONFORMINGAMENDMENTS.— 18
(1) Section 4072(c) of such Code is amended to 19
read as follows: 20
‘‘(c) T
IRES OF THETYPEUSED ONHIGHWAYVEHI-21
CLES.— 22
‘‘(1) I
N GENERAL.—For purposes of this part, 23
the term ‘tires of the type used on highway vehicles’ 24
means tires of the type used on— 25
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‘‘(A) motor vehicles which are highway ve-1
hicles, or 2
‘‘(B) vehicles of the type used in connec-3
tion with motor vehicles which are highway ve-4
hicles. 5
‘‘(2) E
XCEPTION FOR MOBILE MACHINERY .— 6
‘‘(A) I
N GENERAL.—Such term shall not 7
include tires of a type used exclusively on mo-8
bile machinery. 9
‘‘(B) M
OBILE MACHINERY.—For purposes 10
of subparagraph (A), the term ‘mobile machin-11
ery’ means any vehicle which consists of a chas-12
sis— 13
‘‘(i) to which there has been perma-14
nently mounted (by welding, bolting, riv-15
eting, or other means) machinery or equip-16
ment to perform a construction, manufac-17
turing, processing, farming, mining, drill-18
ing, timbering, or similar operation if the 19
operation of the machinery or equipment is 20
unrelated to transportation on or off the 21
public highways, 22
‘‘(ii) which has been specially designed 23
to serve only as a mobile carriage and 24
mount (and a power source, where applica-25
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ble) for the particular machinery or equip-1
ment involved, whether or not such ma-2
chinery or equipment is in operation, and 3
‘‘(iii) which, by reason of such special 4
design, could not, without substantial 5
structural modification, be used as a com-6
ponent of a vehicle designed to perform a 7
function of transporting any load other 8
than that particular machinery or equip-9
ment or similar machinery or equipment 10
requiring such a specially designed chas-11
sis.’’. 12
(2) Section 4221 of such Code is amended— 13
(A) in subsection (a)— 14
(i) by striking ‘‘(or under subchapter 15
C of chapter 31 on the first retail sale)’’, 16
and 17
(ii) by striking ‘‘4051 or’’, 18
(B) in subsection (c), by striking ‘‘and in 19
the case of any article sold free of tax under 20
section 4053(6),’’, and 21
(C) in subsection (d)(1), by striking ‘‘, 22
and, in the case of the taxes imposed by sub-23
chapter C of chapter 31, includes the retailer 24
with respect to the first retail sale’’. 25
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(3) Section 4222(d) of such Code is amended 1
by striking ‘‘4053(6),’’. 2
(4) Section 4293 of such Code is amended by 3
striking ‘‘section 4051,’’. 4
(5) Section 4483(g) of such Code is amended 5
by striking ‘‘section 4053(8)’’ and inserting ‘‘section 6
4072(c)(2)’’. 7
(6) Section 6416(b)(2) of such Code is amend-8
ed by striking ‘‘or under section 4051’’. 9
(7) Section 6416(b) of such Code is amended 10
by striking paragraph (6). 11
(8) Section 9503(b)(1) of such Code is amend-12
ed by striking subparagraph (B) and by redesig-13
nating subparagraphs (C), (D), and (E) as subpara-14
graphs (B), (C), and (D), respectively. 15
(c) E
FFECTIVEDATE.—The amendments made by 16
this section shall apply to sales and installations on or 17
after the date of the introduction of this Act. 18
Æ
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