,,ii #aafth ,,congress #ast ,session ,s4 #ahci ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #ac1 #bjai,mr4 ,gardner introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to repeal the excise tax on heavy trucks and trailers1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,modern1 ,clean1 and ,safe ,trucks ,act of #bjai4 #b4 ,findings ,the ,congress finds that-- 7#a7 there is a #ab-percent ,federal retail excise tax on certain new heavy trucks1 tractors1 and trailers1 coupled with new regulatory mandates1 significantly increasing the cost of new heavy-duty trucks1 tractors1 and trailers1 and discouraging the replacement of older1 less environmentally clean and less fuel economical vehicles2 7#b7 this #ab-percent ,federal retail excise tax is the highest percentage rate of any ,federal ad valorem excise tax2 7#c7 the ,federal excise tax was first levied by ,congress in #aiag to help finance ,america's involvement in ,world ,war ,i2 7#d7 the #ab-percent ,federal retail excise tax routinely adds between #ab1jjj and #bb1jjj to the cost of a heavy truck1 tractor1 or trailer2 7#e7 the average in-use1 heavy truck is #i4f years old1 close to the historical all-time high2 7#f7 the ,environmental ,protection ,agency's model year #bjjb-bjaj tailpipe emissions rules account for #bj1jjj of the average price of today's new heavy-duty trucks2 7#g7 according to the #bjaa ,environmental ,protection ,agency 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 up to approximately #f1fhc to the price of new heavy-duty trucks2 7#h7 according to the #bjaf ,environmental ,protection ,agency and ,national ,highway ,traffic ,safety ,administration ,final ,rule entitled ,greenhouse ,gas ,emissions and ,fuel ,efficiency ,standards for ,medium and ,heavy-,duty ,engines and ,vehicles--,phase #b1 model year #bjba-bjbg fuel economy rules will add up to approximately #ab1ejj to the price of new heavy-duty trucks2 7#i7 the #ci1ahc average per truck cost of these regulatory mandates results in an additional #d1gjj ,federal excise tax1 on average2 and 7#aj7 since the ,federal retail excise tax on certain new heavy trucks1 tractors1 and trailers is based on annual sales1 receipts from the tax deposited in the ,highway ,trust ,fund can vary greatly4 #c4 ,repeal of excise tax on heavy trucks and trailers 7a7 ,in general ,chapter #ca of the ,internal ,revenue ,code of #aihf is amended by striking subchapter ,c 7and by striking the item relating to such subchapter from the table of subchapters for such chapter74 7b7 ,conforming amendments 7#a7 ,section #djgb7;c7 of such ,code is amended to read as follows3 7c7 ,tires of the type used on highway vehicles 7#a7 ,in general ,for purposes of this part1 the term tires of the type used on highway vehicles means tires of the type used on-- 7,a7 motor vehicles which are highway vehicles1 or 7,b7 vehicles of the type used in connection with motor vehicles which are highway vehicles4 7#b7 ,exception for mobile machinery 7,a7 ,in general ,such term shall not include tires of a type used exclusively on mobile machinery4 7,b7 ,mobile machinery ,for purposes of subparagraph 7,a71 the term mobile machinery means any vehicle which consists of a chassis-- 7i7 to which there has been permanently mounted 7by welding1 bolting1 riveting1 or other means7 machinery or equipment to perform a construction1 manufacturing1 processing1 farming1 mining1 drilling1 timbering1 or similar operation if the operation of the machinery or equipment is unrelated to transportation on or off the public highways1 7ii7 which has been specially designed to serve only as a mobile carriage and mount 7and a power source1 where applicable7 for the particular machinery or equipment involved1 whether or not such machinery or equipment is in operation1 and 7iii7 which1 by reason of such special design1 could not1 without substantial structural modification1 be used as a component of a vehicle designed to perform a function of transporting any load other than that particular machinery or equipment or similar machinery or equipment requiring such a specially designed chassis4 4 7#b7 ,section #dbba of such ,code is amended-- 7,a7 in subsection 7a7-- 7i7 by striking 7or under subchapter ,c of chapter #ca on the first retail sale71 and 7ii7 by striking #djea or1 7,b7 in subsection 7c71 by striking and in the case of any article sold free of tax under section #djec7f711 and 7,c7 in subsection 7d77#a71 by striking 1 and1 in the case of the taxes imposed by subchapter ,c of chapter #ca1 includes the retailer with respect to the first retail sale4 7#c7 ,section #dbbb7;d7 of such ,code is amended by striking #djec7f714 7#d7 ,section #dbic of such ,code is amended by striking section #djea14 7#e7 ,section #ddhc7;g7 of such ,code is amended by striking section #djec7h7 and inserting section #djgb7;c77#b74 7#f7 ,section #fdaf7;b77#b7 of such ,code is amended by striking or under section #djea4 7#g7 ,section #fdaf7;b7 of such ,code is amended by striking paragraph 7#f74 7#h7 ,section #iejc7;b77#a7 of such ,code is amended by striking subparagraph 7,b7 and by redesignating subparagraphs 7,c71 7,d71 and 7,e7 as subparagraphs 7,b71 7,c71 and 7,d71 respectively4 7c7 ,effective date ,the amendments made by this section shall apply to sales and installations on or after the date of the introduction of this ,act4