,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ahci  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ac1 #bjai,mr4   
,g>dn] introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to repeal ! excise
 tax on heavy trucks & trail]s1 & = o!r 
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,mod]n1 ,clean1 & ,safe    
,trucks ,act ( #bjai4  #b4 ,f9d+s ,!    
,congress f9ds t--  7#a7 !re is a       
#ab-p]c5t ,f$]al retail excise tax on   
c]ta9 new heavy trucks1 tractors1 &     
trail]s1 c\pl$ ) new regulatory m&ates1 
significantly increas+ ! co/ ( new      
heavy-duty trucks1 tractors1 & trail]s1 
& disc\rag+ ! replacem5t ( old]1 less   
environm5tally clean & less fuel        
economical vehicles2  7#b7 ?is #ab-p]c5t
 ,f$]al retail excise tax is ! highe/   
p]c5tage rate ( any ,f$]al ad valorem   
excise tax2  7#c7 ! ,f$]al excise tax 0 
fir/ levi$ by ,congress 9 #aiag to help 
f9ance ,am]ica's involvem5t 9 ,_w ,w>   

,i2  7#d7 ! #ab-p]c5t ,f$]al retail     
excise tax r\t9ely adds betwe5 #ab1jjj &
 #bb1jjj to ! co/ ( a heavy truck1      
tractor1 or trail]2  7#e7 ! av]age      
9-use1 heavy truck is #i4f ye>s old1    
close to ! hi/orical all-"t high2  7#f7 
! ,environm5tal ,protection ,ag5cy's    
model ye> #bjjb-bjaj tailpipe emissions 
rules acc\nt = #bj1jjj ( ! av]age price 
( today's new heavy-duty trucks2  7#g7  
accord+ to ! #bjaa ,environm5tal        
,protection ,ag5cy & ,national ,highway 
,traffic ,safety ,adm9i/ration          
,regulatory ,impact ,analysis entitl$   
,f9al ,rulemak+ to ,e/abli% ,gre5h\se   
,gas ,emissions ,/&>ds & ,fuel          
,effici5cy ,/&>ds = ,m$ium &            
,heavy-,duty ,eng9es & ,vehicles1 model 
ye> #bjad-bjah ,,epa-,dep>tm5t (        
,transportation fuel economy rules w add
 up to approximately #f1fhc to ! price (
 new heavy-duty trucks2  7#h7 accord+ to
 ! #bjaf ,environm5tal ,protection      
,ag5cy & ,national ,highway ,traffic    
,safety ,adm9i/ration ,f9al ,rule       

entitl$ ,gre5h\se ,gas ,emissions &     
,fuel ,effici5cy ,/&>ds = ,m$ium &      
,heavy-,duty ,eng9es & ,vehicles--,phase
 #b1 model ye> #bjba-bjbg fuel economy  
rules w add up to approximately #ab1ejj 
to ! price ( new heavy-duty trucks2     
7#i7 ! #ci1ahc av]age p] truck co/ ( ^! 
regulatory m&ates results 9 an          
additional #d1gjj ,f$]al excise tax1 on 
av]age2 &  7#aj7 s9ce ! ,f$]al retail   
excise tax on c]ta9 new heavy trucks1   
tractors1 & trail]s is bas$ on annual   
sales1 receipts f ! tax deposit$ 9 !    
,highway ,tru/ ,fund c v>y greatly4  #c4
 ,repeal ( excise tax on heavy trucks & 
trail]s  7a7 ,9 g5]al ,*apt] #ca ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ sub*apt] ,c 7& by /rik+ ! item 
relat+ to su* sub*apt] f ! table (      
sub*apt]s = su* *apt]74  7b7 ,con=m+    
am5dm5ts  7#a7 ,section #djgb7;c7 ( su* 
,code is am5d$ to read z foll[s3  7c7   
,tires ( ! type us$ on highway vehicles 
7#a7 ,9 g5]al ,= purposes ( ?is "p1 !   
t]m tires ( ! type us$ on highway       

vehicles means tires ( ! type us$ on--  
7,a7 motor vehicles :i* are highway     
vehicles1 or  7,b7 vehicles ( ! type us$
 9 connection ) motor vehicles :i* are  
highway vehicles4  7#b7 ,exception =    
mobile ma*9]y  7,a7 ,9 g5]al ,su* t]m   
%all n include tires ( a type us$       
exclusively on mobile ma*9]y4  7,b7     
,mobile ma*9]y ,= purposes ( subp>agraph
 7,a71 ! t]m mobile ma*9]y means any    
vehicle :i* consi/s ( a *assis--  7i7 to
 :i* !re has be5 p]man5tly m\nt$ 7by    
weld+1 bolt+1 rivet+1 or o!r means7     
ma*9]y or equipm5t to p]=m a            
con/ruction1 manufactur+1 process+1     
f>m+1 m9+1 drill+1 timb]+1 or simil>    
op]ation if ! op]ation ( ! ma*9]y or    
equipm5t is unrelat$ to transportation  
on or (f ! public highways1  7ii7 :i*   
has be5 specially design$ to s]ve only z
 a mobile c>riage & m\nt 7& a p[] s\rce1
 :]e applicable7 = ! p>ticul> ma*9]y or 
equipm5t involv$1 :e!r or n su* ma*9]y  
or equipm5t is 9 op]ation1 &  7iii7 :i*1
 by reason ( su* special design1 c\ld n1

 )\t sub/antial /ructural modification1 
be us$ z a compon5t ( a vehicle design$ 
to p]=m a function ( transport+ any load
 o!r ?an t p>ticul> ma*9]y or equipm5t  
or simil> ma*9]y or equipm5t requir+ su*
 a specially design$ *assis4  4  7#b7   
,section #dbba ( su* ,code is am5d$--   
7,a7 9 subsection 7a7--  7i7 by /rik+   
7or "u sub*apt] ,c ( *apt] #ca on ! fir/
 retail sale71 &  7ii7 by /rik+ #djea   
or1  7,b7 9 subsection 7c71 by /rik+ & 9
 ! case ( any article sold free ( tax "u
 section #djec7f711 &  7,c7 9 subsection
 7d77#a71 by /rik+ 1 &1 9 ! case ( !    
taxes impos$ by sub*apt] ,c ( *apt] #ca1
 includes ! retail] ) respect to ! fir/ 
retail sale4  7#c7 ,section #dbbb7;d7 ( 
su* ,code is am5d$ by /rik+ #djec7f714  
7#d7 ,section #dbic ( su* ,code is am5d$
 by /rik+ section #djea14  7#e7 ,section
 #ddhc7;g7 ( su* ,code is am5d$ by /rik+
 section #djec7h7 & ins]t+ section      
#djgb7;c77#b74  7#f7 ,section           
#fdaf7;b77#b7 ( su* ,code is am5d$ by   
/rik+ or "u section #djea4  7#g7        

,section #fdaf7;b7 ( su* ,code is am5d$ 
by /rik+ p>agraph 7#f74  7#h7 ,section  
#iejc7;b77#a7 ( su* ,code is am5d$ by   
/rik+ subp>agraph 7,b7 & by r$esignat+  
subp>agraphs 7,c71 7,d71 & 7,e7 z       
subp>agraphs 7,b71 7,c71 & 7,d71        
respectively4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to sales & in/allations on or aft] !    
date ( ! introduction ( ?is ,act4