To amend the Internal Revenue Code of 1986 to allow a credit or refund of motor fuel excise taxes on fuel used by the motor of a highway vehicle to operate certain power takeoff equipment on such vehicle.

Amends the Internal Revenue Code to allow a credit or refund of motor fuel excise taxes on fuel used by the motor of a highway vehicle while such motor is operating an accessory unit to power takeoff equipment, but only to the extent adequate records or sufficient evidence corroborates the amount of fuel use allocable to the operation of such equipment.