A bill to amend the Internal Revenue Code of 1954 to exempt certain farm vehicles from the highway use tax, and to require that evidence of payment of such tax be shown on highway motor vehicles subject to tax.

Exempts specified farm vehicles from the highway use tax under the Internal Revenue Code of 1954. Requires that evidence of payment of such tax be shown on highway motor vehicles subject to the tax by affixing a windshield sticker to such vehicles. (Adds 26 U.S.C. 4483 (d), 4481 (f))