Concrete Pump Tax Fairness Act of 2014

Summary: Concrete Pump Tax Fairness Act of 2014 - Amends the Internal Revenue Code to impose a vehicle mileage tax on owners&nbsp;of mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts. Directs that revenues from such tax be deposited into the Highway Trust Fund.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Concrete Pump Tax Fairness Act of 
2014''.

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

    (a) In General.--Chapter 36 of the Internal Revenue Code of 1986 
(relating to certain other excise taxes) 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.
There is authorized to be appropriated not more than $5,000,000 for 
costs associated with developing and implementing such system, 
including for making grants to private companies where appropriate to 
develop and deploy on-board technologies to track and report road miles 
traveled.

``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. The 
Secretary shall, by regulation, prescribe the time for filing such 
return, the information to be shown in such return, and the time for 
payment of such fee.
    ``(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.--Subparagraph (C) of 
section 6421(e)(2) 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.--Subsection (b) of section 4082 of such Code 
(defining nontaxable use) 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.--Paragraph (1) of section 
9503(b) of such Code (relating to transfer to Highway Trust Fund of 
amounts equivalent to certain taxes and penalties) 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 take 
effect on January 1, 2016.