HR 2424 — Modern, Clean, and Safe Trucks Act of 2025

Summary

Modern, Clean, and Safe Trucks Act of 2025This bill repeals the 12% federal excise tax imposed on the first retail sale of certain heavy trucks, trailers, and tractors that generally are used on the highway.As background, a 12% federal excise tax is imposed on the sale price (of the first retail sale) oftruck bodies and chassis suitable for use with a vehicle having a gross vehicle weight of over 33,000 pounds;truck trailer and semitrailer bodies and chassis suitable for use with a vehicle having a gross vehicle weight over 26,000 pounds; andtractors that are generally used for highway transportation in combination with a trailer or semitrailer, have a gross vehicle weight over 19,500 pounds, and have a gross combined weight of greater than 33,000 pounds.Amounts collected from the excise tax on the retail sale of heavy trucks, trailers, and tractors are deposited into the Highway Trust Fund. (The Highway Trust Fund supports surface transportation programs and projects.)Under current law, the excise tax on the retail sale of heavy trucks, trailers, and tractors expires on October 1, 2028.

Bill Text

• Introduced Introduced in House Current html March 27, 2025

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill repeals the federal excise tax on heavy trucks and trailers.

• Chapter 31 of the Internal Revenue Code of 1986

  subchapter C

  This removes the entire subchapter that imposes the excise tax on heavy trucks and trailers.

• Section 4072(c)

  ``(c) Tires of the Type Used on Highway Vehicles.--- → ``(c) Tires of the Type Used on Highway Vehicles.--- (1) In general.--For purposes of this part, the term `tires of the type used on highway vehicles' means tires of the type used on-- (A) motor vehicles which are highway vehicles, or (B) vehicles of the type used in connection with motor vehicles which are highway vehicles. (2) Exception for mobile machinery.-- (A) In general.--Such term shall not include tires of a type used exclusively on mobile machinery. (B) Mobile machinery.--For purposes of subparagraph (A), the term `mobile machinery' means any vehicle which consists of a chassis-- (i) to which there has been permanently mounted (by welding, bolting, riveting, or other means) machinery or equipment to perform a construction, manufacturing, processing, farming, mining, drilling, timbering, or similar operation if the operation of the machinery or equipment is unrelated to transportation on or off the public highways, (ii) which has been specially designed to serve only as a mobile carriage and mount (and a power source, where applicable) for the particular machinery or equipment involved, whether or not such machinery or equipment is in operation, and (iii) which, by reason of such special design, could not, without substantial structural modification, 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 chassis.''.

  This change modifies the definition of tires related to highway vehicles to potentially clarify usage in the absence of the excise tax.

• Section 4221

  (or under subchapter C of chapter 31 on the first retail sale)

  This eliminates the reference to the excise tax on the first retail sale of heavy trucks.

• Section 4221

  4051 or

  This further removes all references to section 4051, which pertains to the excise tax.

• Section 4221(c)

  and in the case of any article sold free of tax under section 4053(6),

  This removes the condition regarding tax-free sales under section 4053(6).

• Section 4221(d)

  , and, in the case of the taxes imposed by subchapter C of chapter 31, includes the retailer with respect to the first retail sale

  This removes the inclusion of retailers concerning the excise tax.

• Section 4222(d)

  4053(6),

  This removes another reference to section 4053, further clarifying the repeal.

• Section 4293

  section 4051,

  This removes the mention of the excise tax related to section 4051.

• Section 4483(g)

  section 4053(8) → section 4072(c)(2)

  This updates the reference, changing it to a section that will no longer apply after the repeal.

• Section 6416(b)(2)

  or under section 4051

  This further removes references to the excise tax under section 4051.

• Section 6416(b)

  paragraph (6)

  This removes a provision, likely tied to the excise tax scheme.

• Section 9503(b)(1)

  subparagraph (B)

  This returns revenue mechanisms in this section to a form not referencing the repealed excise tax.

Action History

1. March 27, 2025

   Introduced in House

2. March 27, 2025

   Introduced in House

3. March 27, 2025

   Referred to the House Committee on Ways and Means.

4. April 30, 2026

   ASSUMING FIRST SPONSORSHIP - Mr. LaHood asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 2424, a bill originally introduced by Representative LaMalfa, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.

Sponsors

• Doug LaMalfa · Primary
• Chris Pappas · Cosponsor
• Darin LaHood · Cosponsor
• Salud O. Carbajal · Cosponsor
• Max L. Miller · Cosponsor
• Elise M. Stefanik · Cosponsor
• Jeff Hurd · Cosponsor
• Angie Craig · Cosponsor
• Scott Perry · Cosponsor
• Donald G. Davis · Cosponsor
• Derrick Van Orden · Cosponsor
• Rudy Yakym · Cosponsor
• Henry Cuellar · Cosponsor

Subjects