,i #aacth ,,congress #b;d ,session ,h4 ,r4 #edgd ,,in ,,the ,,house ,,of ,,representatives ,september #ae1 #bjad ,mr4 ,williams 7for himself and ,mr4 ,blumenauer7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to impose a mileage-based user fee for mobile mounted concrete boom pumps in lieu of the tax on taxable fuels1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,concrete ,pump ,tax ,fairness ,act of #bjad4 #b4 ,mileage-based user fee for mobile mounted concrete boom pumps 7a7 ,in general ,chapter #cf of the ,internal ,revenue ,code of #aihf 7relating to certain other excise taxes7 is amended by inserting after subchapter ,d the following new subchapter3 ,e ,mileage-,based user fee for mobile mounted concrete boom pumps ,sec4 #ddia4 ,imposition of fee4 ,sec4 #ddib4 ,mobile mounted concrete boom pump vehicle defined4 ,sec4 #ddic4 ,method of collecting fee4 #ddia4 ,imposition of fee 7a7 ,imposition of fee ,there is hereby imposed on each mobile mounted concrete boom pump vehicle a fee determined at the applicable rate per mile for each mile traveled in the ,united ,states4 7b7 ,applicable rate ,for purposes of subsection 7a71 the applicable rate shall be-- 7#a7 #j4je per mile for a mobile mounted concrete boom pump vehicle with a gross vehicle weight which does not exceed #fj1jjj pounds1 and 7#b7 #j4jg per mile for a mobile mounted concrete boom pump vehicle with a gross vehicle weight which exceeds #fj1jjj pounds4 7c7 ,by ,whom ,paid ,the fee imposed by subsection 7a7 shall be paid by the owner of the mobile mounted concrete boom pump vehicle4 7d7 ,credit against tax ,at the election of the taxpayer1 there shall be allowed as a credit against the fee imposed by subsection 7a7 for any taxable period the amount of tax imposed with respect to such vehicle under sections #djec1 #djha1 and #ddha for such period4 ,the credit allowed under the preceding sentence with respect to a quantity of liquid shall be in lieu of a payment under section #fdbg with respect to such quantity4 7e7 ,special rules for determining mileage ,in determining mileage for purposes of this section1 the ,secretary shall work in close coordination with the ,secretary of ,transportation to develop a system for administration and compliance with this section4 ,such system shall-- 7#a7 work in tandem with existing technology installed on the affected vehicles1 7#b7 minimize the administrative burdens on pump owners and operators1 7#c7 minimize the administrative burden on the ,department of ,transportation1 7#d7 integrate with ,state and local transportation revenue mechanisms 7including demand management systems71 7#e7 protect the privacy of participating companies and employees1 and 7#f7 allow third-party administrators to manage data collection and refund payments to operators4 ,there is authorized to be appropriated not more than #e1jjj1jjj for costs associated with developing and implementing such system1 including for making grants to private companies where appropriate to develop and deploy on-board technologies to track and report road miles traveled4 #ddib4 ,mobile mounted concrete boom pump vehicle defined ,for purposes of this subchapter1 the term mobile mounted concrete boom pump vehicle means a vehicle-- 7#a7 which is mobile machinery 7as defined in section #djec7h771 and 7#b7 on which the mounted machinery consists of a concrete boom pump and related subordinate parts4 #ddic4 ,method of collecting fee 7a7 ,collection by return ,the fees imposed by section #ddia shall be collected on the basis of a return for a calendar quarter4 ,the ,secretary shall1 by regulation1 prescribe the time for filing such return1 the information to be shown in such return1 and the time for payment of such fee4 7b7 ,payment due date ,except as otherwise provided in this subsection1 the last day for payment of such fee shall be the #adth day after the last day of the calendar quarter for which the return is filed under subsection 7a74 7c7 ,application of rules related to procedure and administration ,for purposes of subtitle ,f1 the fee imposed under this subchapter shall be treated in the same manner as an excise tax4 7d7 ,calendar quarter ,for purposes of this section1 the term calendar quarter means the three-month period ending on ,march #ca1 ,june #cj1 ,september #cj1 or ,december #ca4 4 7b7 ,highway mileage limitation not applicable ,subparagraph 7,c7 of section #fdba7;e77#b7 of such ,code is amended by adding at the end the following new clause3 7v7 ,exception to use requirement for mobile mounted concrete boom pump vehicle ,in the case of a mobile mounted concrete boom pump vehicle 7as defined in section #ddib71 clause 7ii7 shall be applied without regard to subclause 7,,ii7 7relating to the use-based test74 4 7c7 ,nontaxable use ,subsection 7b7 of section #djhb of such ,code 7defining nontaxable use7 is amended by inserting 7other than a use by a vehicle described in clause 7v7 thereof7 after section #fdba7;e77#b77;,c74 7d7 ,deposit into ,highway ,trust ,fund ,paragraph 7#a7 of section #iejc7;b7 of such ,code 7relating to transfer to ,highway ,trust ,fund of amounts equivalent to certain taxes and penalties7 is amended by striking and at the end of subparagraph 7,d71 by striking the period at the end of subparagraph 7,e7 and inserting 1 and1 and by inserting after paragraph 7,e7 the following new subparagraph3 7,f7 section #ddia 7relating to vehicle mileage tax74 4 7e7 ,clerical amendment ,the table of subchapters for chapter #cf of such ,code is amended by inserting after the item relating to subchapter ,d the following new item3 ,subchapter ,e4 ,mileage-based user fee for mobile mounted concrete boom pumps 4 7f7 ,effective date ,the amendments made by this section shall take effect on ,january #a1 #bjaf4