I 

108TH CONGRESS 

1ST SESSION H. R. 3246

To amend the Internal Revenue Code of 1986 to provide that certain mobile 

machinery not be treated as highway vehicles. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 2, 2003

Mr. RYAN of Wisconsin (for himself, Mr. POMEROY, Mr. CAMP, Mr. CRANE, 

Ms. DUNN, Mr. ENGLISH, Mr. FOLEY, Mr. HERGER, Mr. HULSHOF, Mr. 

LEWIS of Georgia, Mr. RAMSTAD, Mr. SANDLIN, Mr. ISAKSON, Mr. 

TURNER of Texas, Mr. TERRY, Mr. TOOMEY, Mr. BACHUS, Mr. GOODE, 

Mr. WICKER, Mr. WU, Mr. SHUSTER, Mr. GREEN of Wisconsin, Mr. 

WELDON of Florida, Mr. WALDEN of Oregon, Mr. OTTER, Mr. BONNER, 

Mr. STUPAK, Mr. GEORGE MILLER of California, Mr. SOUDER, Mr. 

PITTS, Mr. TAYLOR of North Carolina, Mr. QUINN, Mr. RYUN of Kansas, 

Mr. BURTON of Indiana, Mr. MCHUGH, Mr. UPTON, Mr. CANNON, Mr. 

SHAYS, Mr. LUCAS of Kentucky, Mr. VITTER, Mr. BERRY, Mr. TIBERI, 

Mrs. MYRICK, Mr. STENHOLM, Mr. BURR, Mr. PAUL, Mr. PEARCE, Mr. 

SIMPSON, Mr. SIMMONS, Mr. ISTOOK, Ms. VELA ́ZQUEZ, Mr. DAVIS of 

Tennessee, Mr. MORAN of Kansas, Mr. ROGERS of Kentucky, Mr. 

EHLERS, Mr. PETRI, Mr. BOEHNER, Mr. GERLACH, Mr. MANZULLO, Mr. 

FLAKE, Mr. TOM DAVIS of Virginia, Ms. HART, Mr. DEMINT, Mr. SULLIVAN, Mr. RENZI, Mr. ROGERS of Michigan, Mr. LAHOOD, Mr. ROSS, 

Mr. FORBES, Mr. CARTER, Mr. WILSON of South Carolina, Mr. OXLEY, 

Mr. GOODLATTE, Mr. BASS, Mrs. JONES of Ohio, Mr. PUTNAM, Mr. 

MICHAUD, Mr. GREEN of Texas, Mr. SESSIONS, and Mr. AKIN) 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 provide 

that certain mobile machinery not be treated as highway 

vehicles.
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•HR 3246 IH 

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 ‘‘Mobile Machinery Tax 

5 Fairness Act’’. 

6 SEC. 2. MOBILE MACHINERY NOT TREATED AS HIGHWAY 

7 VEHICLE. 

8 (a) IN GENERAL.—Subsection (a) of section 7701 

9 (relating to definitions) is amended by adding at the end 

10 the following new paragraph: 

11 ‘‘(48) MOBILE MACHINERY NOT TREATED AS

12 HIGHWAY VEHICLE.—

13 ‘‘(A) IN GENERAL.—A vehicle which would 

14 (but for this paragraph) be treated as a high15 way vehicle shall not be treated as a highway 

16 vehicle if—

17 ‘‘(i) specified machinery is perma18 nently mounted (by welding, bolting, riv19 eting, or other means) to the chassis of 

20 such vehicle; 

21 ‘‘(ii) the chassis of such vehicle has 

22 been specifically designed to serve pri23 marily as a mobile carriage and mount for 

24 the machinery mounted to the chassis; and 
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•HR 3246 IH 

1 ‘‘(iii) the chassis of such vehicle could 

2 not, without substantial structural modi3 fication, be reasonably used as a compo4 nent of a vehicle designed to perform a 

5 function of transporting any load other 

6 than the machinery mounted to the chassis 

7 (or similar machinery). 

8 ‘‘(B) SPECIFIED MACHINERY.—For pur9 poses of this paragraph, the term ‘specified ma10 chinery’ means any machinery or equipment 

11 which performs a construction, manufacturing, 

12 processing, farming, mining, drilling, timbering, 

13 or similar function if the operation of the ma14 chinery or equipment is unrelated to transpor15 tation.’’. 

16 (b) EFFECTIVE DATE.—The amendment made by 

17 subsection (a) shall take effect on the date of the enact18 ment of this Act.

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