H.R. 9258

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9258 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 9258

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

June 11, 2026

Mr. Yakym (for himself and Mr. Schneider) 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''.

SEC. 2. MILEAGE-BASED USER FEE FOR MOBILE MOUNTED CONCRETE BOOM PUMPS.

(a) In General.--Chapter 36 of the Internal Revenue Code of 1986 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.

``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.
``(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.--Section 
6421(e)(2)(C) 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.--Section 4082(b) of such Code 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.--Section 9503(b)(1) of such 
Code 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 
apply to taxable years beginning after the date of enactment of this 
Act.
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