United States 115th Congress Status: In Committee Bipartisan · 26 R · 1 D cosponsors

HR 2946 — Heavy Truck, Tractor, and Trailer Retail Federal Excise Tax Repeal Act of 2017

Last action — Referred to the House Committee on Ways and Means.

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Heavy Truck, Tractor, and Trailer Retail Federal Excise Tax Repeal Act of 2017 This bill amends the Internal Revenue Code to repeal the 12% excise tax on the retail sale of heavy trucks and trailers.

Bill Text

Sections of law this bill changes

6 sections in 4 laws

From the bill's own amending language, matched to the official United States Code (current through Public Law 119-121).

Manufacturers excise taxes · 26 U.S.C. ch. 32 3 sections
  • § 4072 Definitions Amends

    26 U.S.C. § 4072 — at 4072(c)

    The law today

    (a) Taxable tire For purposes of this chapter, the term “taxable tire” means any tire of the type used on highway vehicles if wholly or in part made of rubber and if marked pursuant to Federal regulations for highway use. (b) Rubber For purposes of this chapter, the term “rubber” includes synthetic and substitute rubber. (c) Tires of the type used on highway vehicles For purposes of this part, the term “tires of the type used on highway vehicles” means tires of the type used on— (1) motor vehicles which are highway vehicles, or (2) vehicles of the type used in connection with motor vehicles which are highway vehicles. Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8). (d) Biasply For purposes of this part, the term “biasply tire” means a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. (e) Super single tire For purposes of this part, the term “super single tire” means a single tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Such term shall not include any tire designed for steering.

    9 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

  • § 4221 Certain tax-free sales Amends

    26 U.S.C. § 4221

    The law today

    (a) General rule Under regulations prescribed by the Secretary, no tax shall be imposed under this chapter (other than under section 4121 or 4081) on the sale by the manufacturer (or under subchapter C of chapter 31 on the first retail sale) of an article— (1) for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture, (2) for export, or for resale by the purchaser to a second purchaser for export, (3) for use by the purchaser as supplies for vessels or aircraft, (4) to a State or local government for the exclusive use of a State or local government, (5) to a nonprofit educational organization for its exclusive use, or (6) to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood, but only if such exportation or use is to occur before any other use. Paragraphs (4), (5), and (6) shall not apply to the tax imposed by section 4064. In the case of taxes imposed by section 4051 or 4071, paragraphs (4) and (5) shall not apply on and after October 1, 2028. In the case of the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not apply and paragraph (2) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe. In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply. (b) Proof of resale for further manufacture; proof of export Where an article has been sold free of tax under subsection (a)— (1) for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture, or (2) for export, or for resale by the purchaser to a second purchaser for export, subsection (a) shall cease to apply in respect of such sale of such article unless, within the 6-month period which begins on the date of the sale by the manufacturer (or, if earlier, on the date of shipment by the manufacturer), the manufacturer receives proof that the article has been exported or resold for use in further manufacture. (c) Manufacturer relieved from liability in certain cases In the case of any article sold free of tax under this section (other than a sale to which subsection (b) applies), and in the case of any article sold free of tax under section 4053(6), if the manufacturer in good faith accepts a certification by the purchaser that the article will be used in accordance with the applicable provisions of law, no tax shall thereafter be imposed under this chapter in respect of such sale by such manufacturer. (d) Definitions For purposes of this section— (1) Manufacturer The term “manufacturer” includes a producer or importer of an article, and, in the case of taxes imposed by subchapter C of chapter 31, includes the retailer with respect to the first retail sale. (2) Export The term “export” includes shipment to a possession of the United States; and the term “exported” includes shipped to a possession of the United States. (3) Supplies for vessels or aircraft The term “supplies for vessels or aircraft” means fuel supplies, ships’ stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term “vessels” includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term “vessels of war of the United States or of any foreign nation” includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof. (4) State or local government The term “State or local government” means any State, any polit...

    26 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

  • § 4222 Registration Amends

    26 U.S.C. § 4222 — at 4222(d)

    The law today

    (a) General rule Except as provided in subsection (b), section 4221 shall not apply with respect to the sale of any article unless the manufacturer, the first purchaser, and the second purchaser (if any) are all registered under this section. Registration under this section shall be made at such time, in such manner and form, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section. (b) Exceptions (1) Purchases by State and local governments Subsection (a) shall not apply to any State or local government in connection with the purchase by it of any article if such State or local government complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph. (2) Under regulations Subject to such regulations as the Secretary may prescribe for the purpose of this paragraph, the Secretary may relieve the purchaser or the second purchaser, or both, from the requirement of registering under this section. (3) Certain purchases and sales by the United States Subsection (a) shall apply to purchases and sales by the United States only to the extent provided by regulations prescribed by the Secretary. [(4) Repealed. Pub. L. 89–44, title II, § 208(e), June 21, 1965, 79 Stat. 141] (5) Supplies for vessels or aircraft Subsection (a) shall not apply to a sale of an article for use by the purchaser as supplies for any vessel or aircraft if such purchaser complies with such regulations relating to the use of exemption certificates in lieu of registration as the Secretary shall prescribe to carry out the purpose of this paragraph. (c) Denial, revocation, or suspension of registration Under regulations prescribed by the Secretary, the registration of any person under this section may be denied, revoked, or suspended if the Secretary determines— (1) that such person has used such registration to avoid the payment of any tax imposed by this chapter, or to postpone or in any manner to interfere with the collection of any such tax, or (2) that such denial, revocation, or suspension is necessary to protect the revenue. The denial, revocation, or suspension under this subsection shall be in addition to any penalty provided by law for any act or failure to act. (d) Registration in the case of certain other exemptions The provisions of this section may be extended to, and made applicable with respect to, the exemptions provided by sections 4053(6), 4064(b)(1)(C), 4101, and 4182(b), and the exemptions authorized under section 4293 in respect of the taxes imposed by this chapter, to the extent provided by regulations prescribed by the Secretary. (e) Definitions Terms used in this section which are defined in section 4221(d) shall have the meaning given to them by section 4221(d).

    9 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

Facilities and services · 26 U.S.C. ch. 33 1 section
  • § 4293 Exemption for United States and possessions Amends

    26 U.S.C. § 4293

    The law today

    The Secretary of the Treasury may authorize exemption from the taxes imposed by section 4041, section 4051, chapter 32 (other than the taxes imposed by sections 4064 and 4121) and subchapter B of chapter 33, as to any particular article, or service or class of articles or services, to be purchased for the exclusive use of the United States, if he determines that the imposition of such taxes with respect to such articles or services, or class of articles or services will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.

    12 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

Abatements, credits, and refunds · 26 U.S.C. ch. 65 1 section
  • § 6416 Certain taxes on sales and services Amends

    26 U.S.C. § 6416 — at 6416(b)(2) and 6416(b)

    The law today

    (a) Condition to allowance (1) General rule No credit or refund of any overpayment of tax imposed by chapter 31 (relating to retail excise taxes), or chapter 32 (manufacturers taxes), shall be allowed or made unless the person who paid the tax establishes, under regulations prescribed by the Secretary, that he— (A) has not included the tax in the price of the article with respect to which it was imposed and has not collected the amount of the tax from the person who purchased such article; (B) has repaid the amount of the tax to the ultimate purchaser of the article; (C) in the case of an overpayment under subsection (b)(2) of this section— (i) has repaid or agreed to repay the amount of the tax to the ultimate vendor of the article, or (ii) has obtained the written consent of such ultimate vendor to the allowance of the credit or the making of the refund; or (D) has filed with the Secretary the written consent of the person referred to in subparagraph (B) to the allowance of the credit or the making of the refund. (2) Exceptions This subsection shall not apply to— (A) the tax imposed by section 4041 (relating to tax on special fuels) on the use of any liquid, and (B) an overpayment of tax under paragraph (1), (3)(A), (4), (5), or (6) of subsection (b) of this section. (3) Special rule For purposes of this subsection, in any case in which the Secretary determines that an article is not taxable, the term “ultimate purchaser” (when used in paragraph (1)(B) of this subsection) includes a wholesaler, jobber, distributor, or retailer who, on the 15th day after the date of such determination, holds such article for sale; but only if claim for credit or refund by reason of this paragraph is filed on or before the date for filing the return with respect to the taxes imposed under chapter 32 for the first period which begins more than 60 days after the date on such determination. (4) Registered ultimate vendor or credit card issuer to administer credits and refunds of gasoline tax (A) In general For purposes of this subsection, except as provided in subparagraph (B), if an ultimate vendor purchases any gasoline on which tax imposed by section 4081 has been paid and sells such gasoline to an ultimate purchaser described in subparagraph (C) or (D) of subsection (b)(2) (and such gasoline is for a use described in such subparagraph), such ultimate vendor shall be treated as the person (and the only person) who paid such tax, but only if such ultimate vendor is registered under section 4101. (B) Credit card issuer For purposes of this subsection, if the purchase of gasoline described in subparagraph (A) (determined without regard to the registration status of the ultimate vendor) is made by means of a credit card issued to the ultimate purchaser, paragraph (1) shall not apply and the person extending the credit to the ultimate purchaser shall be treated as the person (and the only person) who paid the tax, but only if such person— (i) is registered under section 4101, (ii) has established, under regulations prescribed by the Secretary, that such person— (I) has not collected the amount of the tax from the person who purchased such article, or (II) has obtained the written consent from the ultimate purchaser to the allowance of the credit or refund, and (iii) has so established that such person— (I) has repaid or agreed to repay the amount of the tax to the ultimate vendor, (II) has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or (III) has otherwise made arrangements which directly or indirectly provides the ultimate vendor with reimbursement of such tax. If clause (i), (ii), or (iii) is not met by such person extending the credit to the ultimate purchaser, then such person shall collect an amount equal to the tax from the ultimate purchaser and only such ultimate purchaser may claim such credit or payment. (C) Timing of claims The procedure and timing of any claim under subparagraph (A) or...

    23 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

Trust fund code · 26 U.S.C. ch. 98 1 section
  • § 9503 Highway Trust Fund Amends

    26 U.S.C. § 9503 — at 9503(b)(1)

    The law today

    (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the “Highway Trust Fund”, consisting of such amounts as may be appropriated or credited to the Highway Trust Fund as provided in this section or section 9602(b). (b) Transfer to Highway Trust Fund of amounts equivalent to certain taxes and penalties (1) Certain taxes There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes received in the Treasury before October 1, 2028, under the following provisions— (A) section 4041 (relating to taxes on diesel fuels and special motor fuels), (B) section 4051 (relating to retail tax on heavy trucks and trailers), (C) section 4071 (relating to tax on tires), (D) section 4081 (relating to tax on gasoline, diesel fuel, and kerosene), and (E) section 4481 (relating to tax on use of certain vehicles). For purposes of this paragraph, taxes received under sections 4041 and 4081 shall be determined without reduction for credits under section 6426 and taxes received under section 4081 shall be determined without regard to tax receipts attributable to the rate specified in section 4081(a)(2)(C). (2) Liabilities incurred before October 1, 2028 There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes which are received in the Treasury after September 30, 2028, and before July 1, 2029, and which are attributable to liability for tax incurred before October 1, 2028, under the provisions described in paragraph (1). [(3) Repealed. Pub. L. 109–59, title XI, § 11161(c)(2)(C), Aug. 10, 2005, 119 Stat. 1972] (4) Certain taxes not transferred to Highway Trust Fund For purposes of paragraphs (1) and (2), there shall not be taken into account the taxes imposed by— (A) section 4041(d), (B) section 4081 to the extent attributable to the rate specified in section 4081(a)(2)(B), (C) section 4041 or 4081 to the extent attributable to fuel used in a train, or (D) in the case of gasoline and special motor fuels used as described in paragraph (3)(D) or (4)(B) of subsection (c), section 4041 or 4081 with respect to so much of the rate of tax as exceeds— (i) 11.5 cents per gallon with respect to taxes imposed before October 1, 2001, (ii) 13 cents per gallon with respect to taxes imposed after September 30, 2001, and before October 1, 2003, and (iii) 13.5 cents per gallon with respect to taxes imposed after September 30, 2003, and before October 1, 2005. (5) Certain penalties (A) In general There are hereby appropriated to the Highway Trust Fund amounts equivalent to the penalties paid under sections 6715, 6715A, 6717, 6718, 6719, 6720A, 6725, 7232, and 7272 (but only with regard to penalties under such section related to failure to register under section 4101). (B) Penalties related to motor vehicle safety (i) In general There are hereby appropriated to the Highway Trust Fund amounts equivalent to covered motor vehicle safety penalty collections. (ii) Covered motor vehicle safety penalty collections For purposes of this subparagraph, the term “covered motor vehicle safety penalty collections” means any amount collected in connection with a civil penalty under section 30165 of title 49, United States Code, reduced by any award authorized by the Secretary of Transportation to be paid to any person in connection with information provided by such person related to a violation of chapter 301 of such title which is a predicate to such civil penalty. (6) Limitation on transfers to Highway Trust Fund (A) In general Except as provided in subparagraph (B), no amount may be appropriated to the Highway Trust Fund on and after the date of any expenditure from the Highway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to— (i) any provision of law which is not contained or referenced in this title or in a revenue Act, and (ii) whether such provision of law is a subsequent...

    42 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

How this bill changes current law

9 changes Share ↗

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 change eliminates the entire subchapter that includes the excise tax on heavy trucks and trailers.

  • Section 4072(c)

    the item relating to such subchapter from the table of subchapters for such chapter

    This change removes references to the subchapter concerning excise taxes in related sections of the code.

  • Section 4221

    4051 or

    This change removes the reference to the section that levies excise tax on heavy trucks.

  • Section 4221

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

    This change updates the exemption criteria by removing obsolete references to the excise tax.

  • Section 4222(d)

    4053(6),

    This change removes the reference to a previously relevant section tied to the excise tax.

  • Section 4293

    section 4051,

    This change detaches references to the excise tax on heavy trucks in this section.

  • Section 6416(b)(2)

    or under section 4051

    This change removes reference to taxable articles related to heavy trucks.

  • Section 6416(b)

    paragraph (6)

    This change eliminates previously applicable rules regarding the excise tax.

  • Section 9503(b)(1)

    subparagraph (B)

    This change modifies the existing structure of provisions related to revenue from excise taxes.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 26 co-sponsors · 520 not signed on

Sponsors (1)

Co-sponsors (26)

Not signed on (520)

520 members have not signed on to this bill.

Show all 520 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HR 2946 do?
Heavy Truck, Tractor, and Trailer Retail Federal Excise Tax Repeal Act of 2017 This bill amends the Internal Revenue Code to repeal the 12% excise tax on the retail sale of heavy trucks and trailers.
Who sponsors HR 2946?
HR 2946 is sponsored by LaMalfa, Doug (Republican), Rooney, Francis (Republican), Williams, Roger (Republican), Higgins, Clay (Republican), Abraham, Ralph Lee (Republican), Gaetz, Matt (Republican), Buchanan, Vern (Republican), Harper, Gregg (Republican), Gallagher, Mike (Republican), Budd, Ted (Republican), Smucker, Lloyd (Republican), Walz, Timothy J. (Democratic), Rutherford, John H. (Republican), Emmer, Tom (Republican), Dunn, Neal P. (Republican), Gibbs, Bob (Republican), Stefanik, Elise M. (Republican), Young, David (Republican), Messer, Luke (Republican), Stivers, Steve (Republican), Poliquin, Bruce (Republican), Coffman, Mike (Republican), Long, Billy (Republican), Lamborn, Doug (Republican), Gianforte, Greg (Republican), Tipton, Scott R. (Republican), and King, Steve (Republican).
What is the current status of HR 2946?
This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 2946?
Track HR 2946 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HR 2946

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HR 2946

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →