II 

115TH CONGRESS 

2D SESSION S. 2683 

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 SENATE OF THE UNITED STATES 

APRIL 17, 2018 

Mr. CRAPO (for himself and Mr. BROWN) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

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. 

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 ‘‘Concrete Pump Tax 

5 Fairness Act’’. 


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1 SEC. 2. MILEAGE-BASED USER FEE FOR MOBILE MOUNTED 

2 CONCRETE BOOM PUMPS. 

3 (a) IN GENERAL.—Chapter 36 of the Internal Rev4 enue Code of 1986 is amended by inserting after sub5 chapter D the following new subchapter: 

6 ‘‘Subchapter E—Mileage-Based User Fee for 

7 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. 

8 ‘‘SEC. 4491. IMPOSITION OF FEE. 

9 ‘‘(a) IMPOSITION OF FEE.—There is hereby imposed 

10 on each mobile mounted concrete boom pump vehicle a 

11 fee determined at the applicable rate per mile for each mile 

12 traveled in the United States. 

13 ‘‘(b) APPLICABLE RATE.—For purposes of subsection 

14 (a), the applicable rate shall be— 

15 ‘‘(1) $0.05 per mile for a mobile mounted con16 crete boom pump vehicle with a gross vehicle weight 

17 which does not exceed 60,000 pounds, and 

18 ‘‘(2) $0.07 per mile for a mobile mounted con19 crete boom pump vehicle with a gross vehicle weight 

20 which exceeds 60,000 pounds. 

21 ‘‘(c) BY WHOM PAID.—The fee imposed by sub22 section (a) shall be paid by the owner of the mobile mount23 ed concrete boom pump vehicle. 


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1 ‘‘(d) CREDIT AGAINST TAX.—At the election of the 

2 taxpayer, there shall be allowed as a credit against the 

3 fee imposed by subsection (a) for any taxable period the 

4 amount of tax imposed with respect to such vehicle under 

5 sections 4051, 4081, and 4481 for such period. The credit 

6 allowed under the preceding sentence with respect to a 

7 quantity of liquid shall be in lieu of a payment under sec8 tion 6427 with respect to such quantity. 

9 ‘‘(e) SPECIAL RULES FOR DETERMINING MILE10 AGE.—In determining mileage for purposes of this section, 

11 the Secretary shall work in close coordination with the 

12 Secretary of Transportation to develop a system for ad13 ministration and compliance with this section. Such sys14 tem shall— 

15 ‘‘(1) work in tandem with existing technology 

16 installed on the affected vehicles, 

17 ‘‘(2) minimize the administrative burdens on 

18 pump owners and operators, 

19 ‘‘(3) minimize the administrative burden on the 

20 Department of Transportation, 

21 ‘‘(4) integrate with State and local transpor22 tation revenue mechanisms (including demand man23 agement systems), 

24 ‘‘(5) protect the privacy of participating compa25 nies and employees, and 


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1 ‘‘(6) allow third-party administrators to manage 

2 data collection and refund payments to operators. 

3 ‘‘SEC. 4492. MOBILE MOUNTED CONCRETE BOOM PUMP VE4 HICLE DEFINED. 

5 ‘‘For purposes of this subchapter, the term ‘mobile 

6 mounted concrete boom pump vehicle’ means a vehicle— 

7 ‘‘(1) which is mobile machinery (as defined in 

8 section 4053(8)), and 

9 ‘‘(2) on which the mounted machinery consists 

10 of a concrete boom pump and related subordinate 

11 parts. 

12 ‘‘SEC. 4493. METHOD OF COLLECTING FEE. 

13 ‘‘(a) COLLECTION BY RETURN.—The fees imposed by 

14 section 4491 shall be collected on the basis of a return 

15 for a calendar quarter. 

16 ‘‘(b) PAYMENT DUE DATE.—Except as otherwise 

17 provided in this subsection, the last day for payment of 

18 such fee shall be the 14th day after the last day of the 

19 calendar quarter for which the return is filed under sub20 section (a). 

21 ‘‘(c) APPLICATION OF RULES RELATED TO PROCE22 DURE AND ADMINISTRATION.—For purposes of subtitle F, 

23 the fee imposed under this subchapter shall be treated in 

24 the same manner as an excise tax. 


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1 ‘‘(d) CALENDAR QUARTER.—For purposes of this 

2 section, the term ‘calendar quarter’ means the three3 month period ending on March 31, June 30, September 

4 30, or December 31.’’. 

5 (b) HIGHWAY MILEAGE LIMITATION NOT APPLICA6 BLE.—Section 6421(e)(2)(C) of such Code is amended by 

7 adding at the end the following new clause: 

8 ‘‘(v) EXCEPTION TO USE REQUIRE9 MENT FOR MOBILE MOUNTED CONCRETE

10 BOOM PUMP VEHICLE.—In the case of a 

11 mobile mounted concrete boom pump vehi12 cle (as defined in section 4492), clause (ii) 

13 shall be applied without regard to sub14 clause (II) (relating to the use-based 

15 test).’’. 

16 (c) NONTAXABLE USE.—Section 4082(b) of such 

17 Code is amended by inserting ‘‘(other than a use by a vehi18 cle described in clause (v) thereof)’’ after ‘‘section 

19 6421(e)(2)(C)’’. 

20 (d) DEPOSIT INTO HIGHWAY TRUST FUND.—Section 

21 9503(b)(1) of such Code is amended by striking ‘‘and’’ 

22 at the end of subparagraph (D), by striking the period 

23 at the end of subparagraph (E) and inserting ‘‘, and’’, 

24 and by inserting after paragraph (E) the following new 

25 subparagraph: 


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1 ‘‘(F) section 4491 (relating to vehicle mile2 age tax).’’. 

3 (e) CLERICAL AMENDMENT.—The table of sub4 chapters for chapter 36 of such Code is amended by in5 serting after the item relating to subchapter D the fol6 lowing new item: 

‘‘SUBCHAPTER E. MILEAGE-BASED USER FEE FOR MOBILE MOUNTED

CONCRETE BOOM PUMPS’’. 

7 (f) EFFECTIVE DATE.—The amendments made by 

8 this section shall apply to taxable years beginning after 

9 the date of enactment of this Act. 

Æ 


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