Mobile Mammography Promotion Act of 2025
- Bill Number
- H.R. 2875
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-04-10: Referred to the House Committee on Ways and Means.
- Last Updated
- 2025-08-27T08:05:27Z
AI-Generated Summary
Purpose
The Mobile Mammography Promotion Act of 2025 aims to reduce the financial burden on mobile mammography services by eliminating or refunding federal excise taxes on motor fuels used in specialized vehicles that provide on-site breast cancer screening. This supports greater access to preventive healthcare, particularly in areas where fixed clinics are unavailable.
Key Provisions
- Tax Refunds for Fuel Use: Amends Section 6427 of the Internal Revenue Code (which handles refunds for fuels not used in taxable ways) by adding a new subsection (f). This allows the Secretary of the Treasury to refund the full amount of federal excise taxes (imposed under Sections 4041 or 4081) paid on fuel used in highway vehicles designed exclusively for mobile mammography services. Refunds go to the ultimate purchaser of the fuel, without interest.
- Exemption from Retail Fuel Tax: Adds a new subsection (n) to Section 4041 (which imposes taxes on certain liquid fuels sold for highway use), exempting fuels sold for or used in these specialized vehicles from the retail excise tax.
- Effective Date: The changes take effect immediately upon the bill's enactment into law.
Significant Changes to Existing Law
- Previously, federal motor fuel excise taxes applied broadly to highway vehicles, with limited exemptions for non-highway or specific public uses (e.g., emergency vehicles or farming). This bill introduces the first targeted exemption and refund mechanism specifically for mobile mammography vehicles, expanding the scope of Section 6427's refund provisions and narrowing Section 4041's tax applicability.
- No changes to the overall structure of fuel taxes, but it carves out a narrow, purpose-specific exception to promote healthcare delivery.
Potential Impacts
- On Government Agencies: The Internal Revenue Service (IRS) and Treasury Department will need to process refunds and verify vehicle eligibility, potentially increasing administrative workload but at a minimal cost to federal revenue (estimated impact not specified in the bill).
- On Citizens: Improves access to mammography screenings by lowering operational costs for mobile units, benefiting underserved populations (e.g., rural or low-income communities) who rely on these services for early breast cancer detection.
- On International Relations: No direct impact, as this is a domestic tax policy focused on U.S. healthcare infrastructure.
- Broader effects could include enhanced public health outcomes through more frequent screenings, potentially reducing long-term healthcare costs related to advanced cancer treatment.
Main Stakeholders Affected
- Healthcare Providers and Organizations: Operators of mobile mammography vehicles (e.g., nonprofits, hospitals, or screening programs) benefit from tax savings, enabling more routes or services.
- Patients and Communities: Women in remote or underserved areas gain easier access to preventive care, addressing health disparities.
- Fuel Suppliers and Purchasers: Ultimate buyers of fuel (e.g., vehicle operators) receive refunds, while sellers avoid collecting the tax on exempted sales.
- Federal Government: Taxpayers indirectly fund refunds through reduced revenue, but the bill's sponsors (bipartisan group including Reps. Moore, DelBene, Kim, Costa, Hinson, Bacon, and Ciscomani) highlight it as a pro-health investment.
Notable Legal, Constitutional, or Political Implications
- Legal: The amendments are straightforward tax code adjustments, requiring IRS guidance on verifying "exclusive design" for vehicles (e.g., ensuring they are built solely for mammography). No challenges to tax uniformity are anticipated, as exemptions for public welfare uses are common.
- Constitutional: Aligns with Congress's power to levy and regulate taxes (Article I, Section 8), with no First Amendment, due process, or equal protection issues, as it promotes equal access to healthcare without discrimination.
- Political: Demonstrates bipartisan support for women's health initiatives, potentially setting a precedent for similar tax relief in mobile healthcare (e.g., for other screenings). It could influence future budgets by normalizing niche exemptions, though critics might view it as special-interest carve-outs amid broader tax reform debates.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (7)
Rep. DelBene, Suzan K. [D-WA-1], Rep. Kim, Young [R-CA-40], Rep. Costa, Jim [D-CA-21], Rep. Hinson, Ashley [R-IA-2], Rep. Bacon, Don [R-NE-2], Rep. Ciscomani, Juan [R-AZ-6], Rep. Vindman, Eugene Simon [D-VA-7]
Recent Actions
- 2025-04-10: Referred to the House Committee on Ways and Means.
- 2025-04-10: Introduced in House
- 2025-04-10: Introduced in House
Bill Versions
- Mobile Mammography Promotion Act of 2025 — issued 2025-04-10 — PDF (3 pages)