To amend the Internal Revenue Code of 1986 to repeal the excise tax on heavy trucks and trailers, and for other purposes.
Summary
What This Bill Does
The bill repeals findings Congress finds that— the 12-percent Federal retail excise tax on certain new heavy trucks, tractors, and trailers, coupled with new regulatory mandates, significantly increases the cost of new and requires repeal of excise tax on heavy trucks and trailers Chapter 31 of the Internal Revenue Code of 1986 is amended by striking subchapter C (and by striking the item relating to such subchapter from the table. It relies on tax rate changes, definition changes, compliance mandates, and exemptions. The main policy areas are Energy, Environment, Oil & Gas, and Agriculture.
Who Benefits and How
Water infrastructure operators and water users affected by the bill could face lower compliance burdens, Transportation operators and users affected by the bill could face lower compliance burdens, and Oil and gas producers, refiners, or users affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.
Key Provisions
- Repeals findings Congress finds that— the 12-percent Federal retail excise tax on certain new heavy trucks, tractors, and trailers, coupled with new regulatory mandates, significantly increases the cost of new...
- Requires repeal of excise tax on heavy trucks and trailers Chapter 31 of the Internal Revenue Code of 1986 is amended by striking subchapter C (and by striking the item relating to such subchapter from the table...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill repeals findings Congress finds that— the 12-percent Federal retail excise tax on certain new heavy trucks, tractors, and trailers, coupled with new regulatory mandates, significantly increases the cost of new and requires repeal of excise tax on heavy trucks and trailers Chapter 31 of the Internal Revenue Code of 1986 is amended by striking subchapter C (and by striking the item relating to such subchapter from the table.
Key Policy Areas
Energy, Environment, Oil & Gas, Agriculture
Primary Purpose
The bill repeals findings Congress finds that— the 12-percent Federal retail excise tax on certain new heavy trucks, tractors, and trailers, coupled with new regulatory mandates, significantly increases the cost of new and requires repeal of excise tax on heavy trucks and trailers Chapter 31 of the Internal Revenue Code of 1986 is amended by striking subchapter C (and by striking the item relating to such subchapter from the table.
Policy Domains
Whole bill
Identified Gains
- Water infrastructure operators and water users affected by the bill
- Transportation operators and users affected by the bill
- Oil and gas producers, refiners, or users affected by the bill
- Environmental and public health interests affected by the bill
- Electric utilities and power customers affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
Sponsors
Legislative Progress
IntroducedMr. LaMalfa (for himself, Mr. Pappas, Mr. LaHood, and Mr. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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