A bill to amend the Internal Revenue Code of 1954 to exempt from the excise tax on the sale of motor vehicles certain wind deflectors designed to be mounted on the front of a truck cargo container.

Amends the Internal Revenue Code to exempt from the excise tax on the sale of motor vehicles certain wind deflectors designed: (1) to be permanently mounted on the front of a truck cargo container; and (2) to increase the fuel efficiency of the truck by deflecting air away from such cargo container. Requires such deflectors to meet any performance and quality standards prescribed by the Secretary of the Treasury.