Concrete Pump Tax Fairness Act of 2014 - Amends the Internal Revenue Code to impose a vehicle mileage tax on owners of mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts. Directs that revenues from such tax be deposited into the Highway Trust Fund.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5474 Introduced in House (IH)]
113th CONGRESS
2d Session
H. R. 5474
To amend the Internal Revenue Code of 1986 to impose a mileage-based
user fee for mobile mounted concrete boom pumps in lieu of the tax on
taxable fuels, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 15, 2014
Mr. Williams (for himself and Mr. Blumenauer) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to impose a mileage-based
user fee for mobile mounted concrete boom pumps in lieu of the tax on
taxable fuels, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Concrete Pump Tax Fairness Act of
2014''.
SEC. 2. MILEAGE-BASED USER FEE FOR MOBILE MOUNTED CONCRETE BOOM PUMPS.
(a) In General.--Chapter 36 of the Internal Revenue Code of 1986
(relating to certain other excise taxes) is amended by inserting after
subchapter D the following new subchapter:
``Subchapter E--Mileage-Based User Fee for Mobile Mounted Concrete Boom
Pumps
``Sec. 4491. Imposition of fee.
``Sec. 4492. Mobile mounted concrete boom pump vehicle defined.
``Sec. 4493. Method of collecting fee.
``SEC. 4491. IMPOSITION OF FEE.
``(a) Imposition of Fee.--There is hereby imposed on each mobile
mounted concrete boom pump vehicle a fee determined at the applicable
rate per mile for each mile traveled in the United States.
``(b) Applicable Rate.--For purposes of subsection (a), the
applicable rate shall be--
``(1) $0.05 per mile for a mobile mounted concrete boom
pump vehicle with a gross vehicle weight which does not exceed
60,000 pounds, and
``(2) $0.07 per mile for a mobile mounted concrete boom
pump vehicle with a gross vehicle weight which exceeds 60,000
pounds.
``(c) By Whom Paid.--The fee imposed by subsection (a) shall be
paid by the owner of the mobile mounted concrete boom pump vehicle.
``(d) Credit Against Tax.--At the election of the taxpayer, there
shall be allowed as a credit against the fee imposed by subsection (a)
for any taxable period the amount of tax imposed with respect to such
vehicle under sections 4053, 4081, and 4481 for such period. The credit
allowed under the preceding sentence with respect to a quantity of
liquid shall be in lieu of a payment under section 6427 with respect to
such quantity.
``(e) Special Rules for Determining Mileage.--In determining
mileage for purposes of this section, the Secretary shall work in close
coordination with the Secretary of Transportation to develop a system
for administration and compliance with this section. Such system
shall--
``(1) work in tandem with existing technology installed on
the affected vehicles,
``(2) minimize the administrative burdens on pump owners
and operators,
``(3) minimize the administrative burden on the Department
of Transportation,
``(4) integrate with State and local transportation revenue
mechanisms (including demand management systems),
``(5) protect the privacy of participating companies and
employees, and
``(6) allow third-party administrators to manage data
collection and refund payments to operators.
There is authorized to be appropriated not more than $5,000,000 for
costs associated with developing and implementing such system,
including for making grants to private companies where appropriate to
develop and deploy on-board technologies to track and report road miles
traveled.
``SEC. 4492. MOBILE MOUNTED CONCRETE BOOM PUMP VEHICLE DEFINED.
``For purposes of this subchapter, the term `mobile mounted
concrete boom pump vehicle' means a vehicle--
``(1) which is mobile machinery (as defined in section
4053(8)), and
``(2) on which the mounted machinery consists of a concrete
boom pump and related subordinate parts.
``SEC. 4493. METHOD OF COLLECTING FEE.
``(a) Collection by Return.--The fees imposed by section 4491 shall
be collected on the basis of a return for a calendar quarter. The
Secretary shall, by regulation, prescribe the time for filing such
return, the information to be shown in such return, and the time for
payment of such fee.
``(b) Payment Due Date.--Except as otherwise provided in this
subsection, the last day for payment of such fee shall be the 14th day
after the last day of the calendar quarter for which the return is
filed under subsection (a).
``(c) Application of Rules Related to Procedure and
Administration.--For purposes of subtitle F, the fee imposed under this
subchapter shall be treated in the same manner as an excise tax.
``(d) Calendar Quarter.--For purposes of this section, the term
`calendar quarter' means the three-month period ending on March 31,
June 30, September 30, or December 31.''.
(b) Highway Mileage Limitation Not Applicable.--Subparagraph (C) of
section 6421(e)(2) of such Code is amended by adding at the end the
following new clause:
``(v) Exception to use requirement for
mobile mounted concrete boom pump vehicle.--In
the case of a mobile mounted concrete boom pump
vehicle (as defined in section 4492), clause
(ii) shall be applied without regard to
subclause (II) (relating to the use-based
test).''.
(c) Nontaxable Use.--Subsection (b) of section 4082 of such Code
(defining nontaxable use) is amended by inserting ``(other than a use
by a vehicle described in clause (v) thereof)'' after ``section
6421(e)(2)(C)''.
(d) Deposit Into Highway Trust Fund.--Paragraph (1) of section
9503(b) of such Code (relating to transfer to Highway Trust Fund of
amounts equivalent to certain taxes and penalties) is amended by
striking ``and'' at the end of subparagraph (D), by striking the period
at the end of subparagraph (E) and inserting ``, and'', and by
inserting after paragraph (E) the following new subparagraph:
``(F) section 4491 (relating to vehicle mileage
tax).''.
(e) Clerical Amendment.--The table of subchapters for chapter 36 of
such Code is amended by inserting after the item relating to subchapter
D the following new item:
``subchapter e. mileage-based user fee for mobile mounted concrete boom
pumps''.
(f) Effective Date.--The amendments made by this section shall take
effect on January 1, 2016.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line