Library / Laws / 113th / hconres / H.Con.Res. 52 / Introduced in House
IV
113th CONGRESS
1st Session
H. CON. RES. 52
IN THE HOUSE OF REPRESENTATIVES
September 12, 2013
Mr. Ribble (for
himself and Mr. Walz) submitted the
following concurrent resolution; which was referred to the
Committee on Ways and
Means
CONCURRENT RESOLUTION
Expressing the sense of Congress that the
Federal excise tax on heavy-duty trucks should not be
increased.
Whereas there is a 12-percent Federal excise tax on new
tractor trailer trucks and certain other heavy-duty trucks;
Whereas the 12-percent Federal excise tax is the highest
percentage rate of any Federal ad valorem excise tax;
Whereas the Federal excise tax was first levied by
Congress in 1917 to help finance America’s involvement in World War I;
Whereas, in 2012, the average manufacturer suggested
retail price for heavy-duty trucks was over $158,000;
Whereas the 12 percent Federal excise tax adds, on
average, an additional $18,960 to the cost of a heavy-duty truck;
Whereas the average in-use, heavy-duty truck is 9.5 years
old, close to the historical all-time high;
Whereas the Federal excise tax, by significantly
increasing the cost of new heavy-duty trucks, keeps older, less environmentally
clean and less fuel economical heavy-duty trucks in service longer;
Whereas the Environmental Protection Agency’s model year
2002–2010 tailpipe emissions rules account for $20,000 of the average price of
today’s new heavy-duty trucks;
Whereas, according to the 2010 National Academy of
Sciences report entitled Technologies and Approaches to Reducing the
Fuel Consumption of Medium and Heavy-Duty Vehicles, model year
2014–2018 EPA–Department of Transportation fuel economy rules will add an
average of $10,000 to $15,000 to the price of new heavy-duty trucks;
Whereas the $30,000 average per truck cost of these
regulatory mandates results in an additional $3,600 Federal excise tax, on
average;
Whereas the goal of deploying cleaner, more fuel efficient
heavy-duty trucks, coupled with the $30,000 average per truck regulatory cost
would be slowed even more if the Federal excise tax were increased;
Whereas the goal of deploying safer heavy-duty trucks with
the latest safety technologies, such as lane departure warning systems,
electronic stability control, and automatic braking for reduced stopping
distance would be slowed if the Federal excise tax were increased;
Whereas 100 percent of all heavy-duty trucks sold in the
United States are manufactured in North America; and
Whereas 3,650,000 Americans are employed in the selling,
servicing, manufacturing, and operating of heavy-duty trucks: Now, therefore,
be it
That—
(1) the Federal excise tax on new tractor
trailer trucks and certain other heavy-duty trucks inhibits the sale of the
cleanest, safest, and most fuel efficient heavy-duty trucks and
trailers;
(2) the Federal excise
tax on new tractor trailer trucks and certain other heavy-duty trucks adds
uncertainty and volatility to the Highway Trust Fund due to the cyclical nature
of heavy-duty truck and trailer sales; and
(3) the Federal excise tax on new truck
tractors, heavy-duty trucks, and certain truck trailers should not be
increased, and in considering future transportation policy, Congress should
carefully review the detrimental impacts of the Federal excise tax.