,,iii  #aadth ,,congress  #b;d ,session 
,s4 ,,con4 ,,res4 #dj  ,,in ,,the       
,,senate ,,of ,,the ,,united ,,states   
,may #bd1 #bjaf,mr4 ,gardner submitted  
the following concurrent resolution2    
which was referred to the ,committee on 
,finance  ,,concurrent ,,resolution     
,expressing the sense of ,congress that 
the ,federal excise tax on heavy-duty   
trucks should not be increased4         
,whereas there is a #ab-percent ,federal
 excise tax on new tractor trailer      
trucks and certain other heavy-duty     
trucks2 ,whereas the #ab-percent        
,federal excise tax is the highest      
percentage rate of any ,federal ad      
valorem excise tax2 ,whereas the        
,federal excise tax was first levied by 
,congress in #aiag to help finance the  
involvement of the ,united ,states in   
,world ,war ,i2 ,whereas1 in #bjae1 the 
average manufacturer suggested retail   
price for a heavy-duty truck was more   
than #agh1jjj2 ,whereas the #ab-percent 
,federal excise tax adds1 on average1 an

 additional #ba1cfj to the cost of a    
heavy-duty truck2 ,whereas the average  
in-use1 heavy-duty truck is #i4c years  
old1 close to the historical all-time   
high2 ,whereas the ,federal excise tax1 
by significantly increasing the cost of 
new heavy-duty trucks1 keeps older1 less
 environmentally clean1 and less fuel   
efficient heavy-duty trucks in service  
for longer periods of time2 ,whereas the
 model year #bjjb-bjaj tailpipe         
emissions rules of the ,environmental   
,protection ,agency 7in this preamble   
referred to as the ,,epa7 account for   
#bj1jjj of the average price of a new   
heavy-duty truck2 ,whereas1 according to
 the #bjaa ,,epa and ,national ,highway 
,traffic ,safety ,administration        
,regulatory ,impact ,analysis entitled  
,final ,rulemaking to ,establish        
,greenhouse ,gas ,emissions ,standards  
and ,fuel ,efficiency ,standards for    
,medium- and ,heavy-,duty ,engines and  
,vehicles1 model year #bjad-bjah        
,,epa-,department of ,transportation    

fuel economy rules will add             
approximately #h1jjj to the price of a  
new heavy-duty truck2 ,whereas the      
#bh1jjj average per truck cost of these 
regulatory mandates results1 on average1
 in an additional #c1cfj in ,federal    
excise taxes2 ,whereas achieving the    
goal of deploying cleaner1 more fuel    
efficient heavy-duty trucks1 given the  
#cj1jjj average per truck regulatory    
cost1 would be slowed even further if   
the ,federal excise tax were increased2 
,whereas achieving the goal of deploying
 heavy-duty trucks with the latest      
safety technologies1 such as lane       
departure warning systems1 electronic   
stability control1 and automatic braking
 for reduced stopping distance1 would be
 slowed if the ,federal excise tax were 
increased2 ,whereas all of the          
heavy-duty trucks sold in the ,united   
,states are manufactured in ,north      
,america2 and ,whereas more than        
#h1jjj1jjj people in the ,united ,states
 are employed in the ,united ,states    

trucking industry3 ,now1 therefore1 be  
it  ,that-- 7#a7 the ,federal excise tax
 under section #djea of the ,internal   
,revenue ,code of #aihf on new tractor  
trailer trucks and certain other        
heavy-duty trucks inhibits the sale of  
the cleanest1 safest1 and most fuel     
efficient heavy-duty trucks and         
trailers2  7#b7 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 sales2  7#c7 the ,federal excise
 tax on new truck tractors1 heavy-duty  
trucks1 and certain truck trailers      
should not be increased2 and  7#d7      
,congress should carefully review the   
detrimental impacts of the ,federal     
excise tax when considering future      
transportation policy4