Concrete Pump Tax Fairness Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9258 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9258

 To amend the Internal Revenue Code of 1986 to impose a mileage-based
 user fee for mobile mounted concrete boom pumps in lieu of the tax on
                 taxable fuels, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 11, 2026

  Mr. Yakym (for himself and Mr. Schneider) introduced the following
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 To amend the Internal Revenue Code of 1986 to impose a mileage-based
 user fee for mobile mounted concrete boom pumps in lieu of the tax on
                 taxable fuels, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Concrete Pump Tax Fairness Act''.

SEC. 2. MILEAGE-BASED USER FEE FOR MOBILE MOUNTED CONCRETE BOOM PUMPS.

    (a) In General.--Chapter 36 of the Internal Revenue Code of 1986 is
amended by inserting after subchapter D the following new subchapter:

``Subchapter E--Mileage-Based User Fee for Mobile Mounted Concrete Boom
                                 Pumps

``Sec. 4491. Imposition of fee.
``Sec. 4492. Mobile mounted concrete boom pump vehicle defined.
``Sec. 4493. Method of collecting fee.

``SEC. 4491. IMPOSITION OF FEE.

    ``(a) Imposition of Fee.--There is hereby imposed on each mobile
mounted concrete boom pump vehicle a fee determined at the applicable
rate per mile for each mile traveled in the United States.
    ``(b) Applicable Rate.--For purposes of subsection (a), the
applicable rate shall be--
            ``(1) $0.05 per mile for a mobile mounted concrete boom
        pump vehicle with a gross vehicle weight which does not exceed
        60,000 pounds, and
            ``(2) $0.07 per mile for a mobile mounted concrete boom
        pump vehicle with a gross vehicle weight which exceeds 60,000
        pounds.
    ``(c) By Whom Paid.--The fee imposed by subsection (a) shall be
paid by the owner of the mobile mounted concrete boom pump vehicle.
    ``(d) Credit Against Tax.--At the election of the taxpayer, there
shall be allowed as a credit against the fee imposed by subsection (a)
for any taxable period the amount of tax imposed with respect to such
vehicle under sections 4053, 4081, and 4481 for such period. The credit
allowed under the preceding sentence with respect to a quantity of
liquid shall be in lieu of a payment under section 6427 with respect to
such quantity.
    ``(e) Special Rules for Determining Mileage.--In determining
mileage for purposes of this section, the Secretary shall work in close
coordination with the Secretary of Transportation to develop a system
for administration and compliance with this section. Such system
shall--
            ``(1) work in tandem with existing technology installed on
        the affected vehicles,
            ``(2) minimize the administrative burdens on pump owners
        and operators,
            ``(3) minimize the administrative burden on the Department
        of Transportation,
            ``(4) integrate with State and local transportation revenue
        mechanisms (including demand management systems),
            ``(5) protect the privacy of participating companies and
        employees, and
            ``(6) allow third-party administrators to manage data
        collection and refund payments to operators.

``SEC. 4492. MOBILE MOUNTED CONCRETE BOOM PUMP VEHICLE DEFINED.

    ``For purposes of this subchapter, the term `mobile mounted
concrete boom pump vehicle' means a vehicle--
            ``(1) which is mobile machinery (as defined in section
        4053(8)), and
            ``(2) on which the mounted machinery consists of a concrete
        boom pump and related subordinate parts.

``SEC. 4493. METHOD OF COLLECTING FEE.

    ``(a) Collection by Return.--The fees imposed by section 4491 shall
be collected on the basis of a return for a calendar quarter.
    ``(b) Payment Due Date.--Except as otherwise provided in this
subsection, the last day for payment of such fee shall be the 14th day
after the last day of the calendar quarter for which the return is
filed under subsection (a).
    ``(c) Application of Rules Related to Procedure and
Administration.--For purposes of subtitle F, the fee imposed under this
subchapter shall be treated in the same manner as an excise tax.
    ``(d) Calendar Quarter.--For purposes of this section, the term
`calendar quarter' means the three-month period ending on March 31,
June 30, September 30, or December 31.''.
    (b) Highway Mileage Limitation Not Applicable.--Section
6421(e)(2)(C) of such Code is amended by adding at the end the
following new clause:
                            ``(v) Exception to use requirement for
                        mobile mounted concrete boom pump vehicle.--In
                        the case of a mobile mounted concrete boom pump
                        vehicle (as defined in section 4492), clause
                        (ii) shall be applied without regard to
                        subclause (II) (relating to the use-based
                        test).''.
    (c) Nontaxable Use.--Section 4082(b) of such Code is amended by
inserting ``(other than a use by a vehicle described in clause (v)
thereof)'' after ``section 6421(e)(2)(C)''.
    (d) Deposit Into Highway Trust Fund.--Section 9503(b)(1) of such
Code is amended by striking ``and'' at the end of subparagraph (D), by
striking the period at the end of subparagraph (E) and inserting ``,
and'', and by inserting after paragraph (E) the following new
subparagraph:
                    ``(F) section 4491 (relating to vehicle mileage
                tax).''.
    (e) Clerical Amendment.--The table of subchapters for chapter 36 of
such Code is amended by inserting after the item relating to subchapter
D the following new item:

``subchapter e. mileage-based user fee for mobile mounted concrete boom
                                pumps''.

    (f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of enactment of this
Act.
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