A bill to amend section 4052 of the Internal Revenue Code of 1986.

Amends Internal Revenue Code provisions governing the retail excise tax imposed on heavy trucks and trailers. Exempts truck trailers and semitrailers from the application of presumptive sales price rules relating to: (1) long-term leases treated as retail sales; and (2) instances when the excise tax is paid by a manufacturer, producer, or importer.