A bill to amend section 4483 of the Internal Revenue Code of 1954 relating to exemptions from the highway use tax.

Permits an exemption from the highway use tax, under the Internal Revenue Code, for the use of any highway motor vehicle which is not for hire and is used exclusively in soil and water conservation work and in the transportation of equipment used for soil and water conservation. (Amends 26 U.S.C. 4483)