A bill to amend the Internal Revenue Code of 1954 to provide for a credit or refund of manufacturers excise tax on parts and accessories installed on light-duty trucks.

Provides for a credit or refund under the Internal Revenue Code of 1954 of the manufacturers' excise tax on parts andtaccessories installed on light-duty trucks. (Adds 26 U.S.C. 6416 (b)(2)(T)