I 

112TH CONGRESS 

2D SESSION H. R. 4321 

To amend the Internal Revenue Code of 1986 to repeal the excise tax 

on heavy trucks and trailers, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 29, 2012 

Mr. GERLACH (for himself and Mr. BLUMENAUER) 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 repeal 

the excise tax on heavy trucks and trailers, and for 

other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Heavy Truck Tax 

5 Fairness Act of 2012’’. 

6 SEC. 2. REPEAL OF EXCISE TAX ON HEAVY TRUCKS AND 

7 TRAILERS. 

8 (a) IN GENERAL.—Chapter 31 of the Internal Rev9 enue Code of 1986 (relating to retail excise taxes) is 


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1 amended by striking subchapter C (relating to heavy 

2 trucks and trailers). 

3 (b) CONFORMING AMENDMENTS.— 

4 (1) Section 4002(d)(2) of such Code is amend5 ed by inserting ‘‘(as in effect before the date of the 

6 enactment of the Heavy Truck Tax Fairness Act of 

7 2012)’’ after ‘‘section 4052(b)’’. 

8 (2) Section 4072(c) of such Code is amended by 

9 inserting ‘‘(as in effect before the date of the enact10 ment of the Heavy Truck Tax Fairness Act of 

11 2012)’’ after ‘‘section 4053(8)’’. 

12 (3) Section 4221 of such Code is amended— 

13 (A) in subsection (a) by striking ‘‘4051, 

14 or’’, and 

15 (B) in subsection (c) by striking ‘‘, 

16 4001(d) or 4053(6)’’ and inserting ‘‘or 

17 4001(d)’’. 

18 (4) Section 4222(d) of such Code is amended 

19 by striking ‘‘4053(6),’’. 

20 (5) Section 4293 of such Code is amended by 

21 striking ‘‘section 4051,’’. 

22 (6) Section 6416(b)(6) of such Code is amend23 ed— 

24 (A) in subparagraph (A) by inserting ‘‘on 

25 or before the date of the enactment of Heavy 


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1 Truck Tax Fairness Act of 2012’’ after ‘‘sec2 tion 4051’’, and 

3 (B) in subparagraph (B) by inserting ‘‘on 

4 or before such date’’ after ‘‘section 4051’’. 

5 (7) Section 9503(b)(1) of such Code is amend6 ed by striking subparagraph (B) and redesignating 

7 subparagraphs (C), (D), and (E) as subparagraphs 

8 (B), (C), and (D), respectively. 

9 (8) The table of subchapters for chapter 31 of 

10 such Code is amended by striking the item relating 

11 to subchapter C. 

12 (c) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to articles sold by the manufac14 turer, producer, or importer after the date of the enact15 ment of this Act. 

16 SEC. 3. INCREASE IN TAX ON DIESEL FUEL OR KEROSENE. 

17 (a) IN GENERAL.— 

18 (1) Clause (iii) of section 4081(a)(2)(A) of the 

19 Internal Revenue Code of 1986 is amended by strik20 ing ‘‘24.3 cents’’ and inserting ‘‘30.7 cents’’. 

21 (2) EFFECTIVE DATE.—The amendment made 

22 by paragraph (1) shall apply to fuel removed, en23 tered, or sold after the date of the enactment of this 

24 Act. 

25 (b) FLOOR STOCKS TAX.— 


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1 (1) IMPOSITION OF TAX.—In the case of any 

2 taxable liquid which is held on the floor stocks tax 

3 date by any person, there is hereby imposed a floor 

4 stocks tax equal to the excess of the tax which would 

5 be imposed on such liquid under section 4041 or 

6 4081 of the Internal Revenue Code of 1986 had the 

7 taxable event occurred on the floor stocks tax date 

8 over the tax paid under any such section on such liq9 uid. 

10 (2) LIABILITY FOR TAX AND METHOD OF PAY11 MENT.— 

12 (A) LIABILITY FOR TAX.—A person hold13 ing a liquid on the floor stocks tax date to 

14 which the tax imposed by paragraph (1) applies 

15 shall be liable for such tax. 

16 (B) METHOD OF PAYMENT.—The tax im17 posed by paragraph (1) shall be paid in such 

18 manner as the Secretary shall prescribe. 

19 (C) TIME OF PAYMENT.—The tax imposed 

20 by paragraph (1) shall be paid on or before the 

21 date which is 6 months after the floor stocks 

22 tax date. 

23 (3) DEFINITIONS.—For purposes of this sub24 section— 


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1 (A) HELD BY A PERSON.—A liquid shall 

2 be considered as held by a person if title thereto 

3 has passed to such person (whether or not de4 livery to the person has been made). 

5 (B) TAXABLE LIQUID.—The term ‘‘taxable 

6 liquid’’ means diesel fuel and kerosene (other 

7 than aviation-grade kerosene). 

8 (C) FLOOR STOCKS DATE.—The term 

9 ‘‘floor stocks tax date’’ means the date of the 

10 enactment of this Act. 

11 (D) SECRETARY.—The term ‘‘Secretary’’ 

12 means the Secretary of the Treasury. 

13 (4) EXCEPTION FOR EXEMPT USES.—The tax 

14 imposed by paragraph (1) shall not apply to taxable 

15 liquid held by any person exclusively for any use to 

16 the extent a credit or refund of the tax imposed by 

17 a section of such Code is allowable for such use. 

18 (5) EXCEPTION FOR FUEL HELD IN VEHICLE

19 TANK.—No tax shall be imposed by paragraph (1) 

20 on taxable liquid held in the tank of a motor vehicle 

21 or motorboat. 

22 (6) EXCEPTION FOR CERTAIN AMOUNTS OF

23 FUEL.— 

24 (A) IN GENERAL.—No tax shall be im25 posed by paragraph (1) on any liquid held on 


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1 the floor stocks tax date by any person if the 

2 aggregate amount of liquid held by such person 

3 on such date does not exceed 2,000 gallons. 

4 The preceding sentence shall apply only if such 

5 person submits to the Secretary (at the time 

6 and in the manner required by the Secretary) 

7 such information as the Secretary shall require 

8 for purposes of this subparagraph. 

9 (B) EXEMPT FUEL.—For purposes of sub10 paragraph (1), there shall not be taken into ac11 count fuel held by any person which is exempt 

12 from the tax imposed by paragraph (1) by rea13 son of paragraph (4) or (5). 

14 (C) CONTROLLED GROUPS.—For purposes 

15 of this section— 

16 (i) CORPORATIONS.— 

17 (I) IN GENERAL.—All persons 

18 treated as a controlled group shall be 

19 treated as 1 person. 

20 (II) CONTROLLED GROUP.—The 

21 term ‘‘controlled group’’ has the 

22 meaning given to such term by sub23 section (a) of section 1563 of such 

24 Code; except that for such purposes 

25 the phrase ‘‘more than 50 percent’’ 


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1 shall be substituted for the phrase ‘‘at 

2 least 80 percent’’ each place it ap3 pears in such subsection. 

4 (ii) NONINCORPORATED PERSONS

5 UNDER COMMON CONTROL.—Under regula6 tions prescribed by the Secretary, prin7 ciples similar to the principles of clause (i) 

8 shall apply to a group of persons under 

9 common control where 1 or more of such 

10 persons is not a corporation. 

11 (7) OTHER LAWS APPLICABLE.—All provisions 

12 of law, including penalties, applicable with respect to 

13 the taxes imposed by chapter 31 or 32 of such Code 

14 shall, insofar as applicable and not inconsistent with 

15 the provisions of this section, apply with respect to 

16 the floor stock taxes imposed by paragraph (1) to 

17 the same extent as if such taxes were imposed by 

18 such chapter. 

Æ 


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