Concrete Pump Tax Fairness Act
- Bill Number
- H.R. 9258
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-06-11: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-06-30T22:00:12Z
AI-Generated Summary
Summary of H.R. 9258: Concrete Pump Tax Fairness Act
Purpose
This legislation amends the Internal Revenue Code of 1986 to replace the existing tax on taxable fuels with a mileage-based user fee specifically for mobile mounted concrete boom pump vehicles. The goal is to create a tailored tax mechanism for these specialized vehicles that aligns with their usage patterns.
Key Provisions
- Imposition of Fee: A per-mile fee is applied to each mobile mounted concrete boom pump vehicle for miles traveled in the United States, with rates of $0.05 per mile for vehicles weighing 60,000 pounds or less and $0.07 per mile for heavier vehicles.
- Payment and Collection: The fee is paid by the vehicle owner and collected quarterly via a return, with payment due 14 days after the quarter ends. It is treated as an excise tax for administrative purposes.
- Credit Mechanism: Taxpayers may elect a credit against the new fee equal to fuel taxes paid under sections 4053, 4081, and 4481, serving as an alternative to certain refunds.
- Definition: A "mobile mounted concrete boom pump vehicle" is defined as mobile machinery equipped with a concrete boom pump and related parts.
- Administration: The IRS must coordinate with the Department of Transportation to develop a mileage tracking system that uses existing vehicle technology, minimizes burdens, integrates with state systems, protects privacy, and allows third-party data management.
- Highway Trust Fund: Revenue from the fee is deposited into the Highway Trust Fund.
- Effective Date: Applies to taxable years beginning after the date of enactment.
Significant Changes to Existing Law
- Adds a new Subchapter E to Chapter 36 of the Internal Revenue Code for the mileage-based fee.
- Modifies section 6421(e)(2)(C) to exempt these vehicles from certain use-based requirements for fuel tax refunds.
- Amends section 4082(b) to exclude these vehicles from nontaxable use rules in specific contexts.
- Updates section 9503(b)(1) to include the new fee in Highway Trust Fund deposits.
- Updates the table of subchapters in Chapter 36 accordingly.
Potential Impacts
- Government Agencies: Requires coordination between the IRS and Department of Transportation for system development and compliance; may increase administrative workload for tracking and collection.
- Citizens and Businesses: Shifts tax obligations for affected vehicle owners from fuel-based to mileage-based, potentially altering costs based on usage and weight.
- International Relations: No direct impacts identified in the legislation.
Main Stakeholders Affected
- Owners and operators of mobile mounted concrete boom pump vehicles.
- Concrete pumping and construction industry businesses.
- Internal Revenue Service (for collection and administration).
- Department of Transportation (for mileage system coordination).
- State and local transportation agencies (due to system integration requirements).
- Highway Trust Fund beneficiaries.
Notable Legal, Constitutional, or Political Implications
The bill introduces a targeted mileage tax as a substitute for fuel taxes, which could serve as a model for broader vehicle taxation reforms but is limited to specific equipment. It raises no explicit constitutional issues in the text and maintains standard excise tax procedures under subtitle F. Politically, it focuses on tax fairness for a niche industry without broader policy shifts.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (1)
Rep. Schneider, Bradley Scott [D-IL-10]
Recent Actions
- 2026-06-11: Referred to the House Committee on Ways and Means.
- 2026-06-11: Introduced in House
- 2026-06-11: Introduced in House
Bill Versions
- Concrete Pump Tax Fairness Act — issued 2026-06-11 — PDF (6 pages)