,,ii #aaith ,,congress #b;d ,session ,s4 #dfeg ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #b1 #bjbf,mr4 ,young 7for himself and ,ms4 ,alsobrooks7 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 #bjbf4 #b4 ,findings ,congress finds that-- 7#a7 the #ab-percent ,federal retail excise tax on all new heavy trucks1 tractors1 and trailers1 coupled with new regulatory mandates1 significantly increases the cost of new heavy-duty trucks1 tractors1 and trailers and discourages 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 #g1jjj or more to the cost of new trailers1 #bj1jjj or more for new clean diesel trucks1 and as much as #ej1jjj to the next generation of trucks with advanced engine technologies2 7#e7 nearly #cd percent of the ,class #h trucks on the road are pre-,,my#bjaj trucks and lack more than a decade of environmental and safety technological advancements2 7#f7 from #bjaa through #bjcj1 this generation of diesels will save approximately #a1cjj1jjj1jjj tons of carbon dioxide emissions and #acj1jjj1jjj1jjj gallons of fuel1 while yielding cumulative savings of #a1jjj1jjj tons of particulate matter and #ah1jjj1jjj tons of nitrogen oxide2 7#g7 an owner of a single ,class #h truck powered by the latest clean diesel engine can expect to save about #b1bjj gallons of fuel each year compared to previous generations of technology2 7#h7 since the late #aiijs1 cleaner fuel and advanced engines have combined to reduce nitrogen oxide 7,n,ox7 emissions and particulate matter 7,,pm7 emissions by #ih percent2 7#i7 #fj trucks manufactured today emit the same amount as #a truck manufactured in #aihh2 7#aj7 the ,federal excise tax disproportionately impacts electric and alternative-fueled trucks1 which currently have a higher up front cost1 at a time when adoption of these technologies is needed to accelerate the transition to zero emission vehicles and the reduction of carbon pollution from transportation2 7#aa7 in #bjbj1 there were approximately #a1cjj1jjj ,united ,states manufacturing1 supplier1 dealership1 and heavy-duty trucking and trailer related jobs2 7#ab7 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 greatly2 7#ac7 ,congress should consider a more reliable and consistent revenue mechanism to fund the ,highway ,trust ,fund2 7#ad7 ,congress should advance the deployment of the most modern1 clean1 and safe trucks through eliminating the ,federal excise tax on trucks2 and 7#ae7 repealing the ,federal excise tax would result in the replacement of older internal combustion engine trucks with new heavy duty trucks that employ the latest safety and environmental technologies4 #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 enactment of this ,act4