I 

111TH CONGRESS 

2D SESSION H. R. 6313 

To amend the Internal Revenue Code of 1986 to impose a vehicle mileage 

tax for mobile mounted concrete boom pumps in lieu of the tax on 

taxable fuels, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 29, 2010 

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 impose 

a vehicle mileage tax 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 ‘‘Transportation Fi5 nance Innovation Demonstration Act of 2010’’. 


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1 SEC. 2. VEHICLE MILEAGE TAX FOR MOBILE MOUNTED 

2 CONCRETE BOOM PUMPS. 

3 (a) IN GENERAL.—Chapter 36 of the Internal Rev4 enue Code of 1986 (relating to certain other excise taxes) 

5 is amended by inserting after subchapter D the following 

6 new subchapter: 

7 ‘‘Subchapter E—Vehicle Mileage Tax 

‘‘Sec. 4491. Imposition of tax. 

‘‘Sec. 4492. Mobile mounted concrete boom pump vehicle defined. 

‘‘Sec. 4493. Method of collecting tax. 

8 ‘‘SEC. 4491. IMPOSITION OF TAX. 

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

10 on each mobile mounted concrete boom pump vehicle a 

11 tax determined at the applicable rate per mile for each 

12 mile 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 tax 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 tax imposed by subsection (a) for any taxable period the 

4 amount of tax imposed with respect to such vehicle under 

5 sections 4053, 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 the engine control 

16 modules of 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 There is authorized to be appropriated not more than 

4 $5,000,000 for costs associated with developing and imple5 menting such system, including for making grants to pri6 vate companies where appropriate to develop and deploy 

7 on-board technologies to track and report road miles trav8 eled. 

9 ‘‘SEC. 4492. MOBILE MOUNTED CONCRETE BOOM PUMP VE10 HICLE DEFINED. 

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

12 mounted concrete boom pump vehicle’ means a vehicle— 

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

14 section 4053(8)), and 

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

16 of a concrete boom pump and related subordinate 

17 parts. 

18 ‘‘SEC. 4493. METHOD OF COLLECTING TAX. 

19 ‘‘(a) COLLECTION BY RETURN.—The taxes imposed 

20 by section 4491 shall be collected on the basis of a return 

21 for a calendar quarter. The Secretary shall, by regulation, 

22 prescribe the time for filing such return, the information 

23 to be shown in such return, and the time for payment of 

24 such tax. 


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

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

3 such tax shall be the 14th day after the last day of the 

4 calendar quarter for which the return is filed under sub5 section (a). 

6 ‘‘(c) CALENDAR QUARTER.—For purposes of this 

7 section, the term ‘calendar quarter’ means the three8 month period ending on March 31, June 30, September 

9 30, or December 31.’’. 

10 (b) HIGHWAY MILEAGE LIMITATION NOT APPLICA11 BLE.—Subparagraph (C) of section 6421(e)(2) of such 

12 Code is amended by adding at the end the following new 

13 clause: 

14 ‘‘(v) EXCEPTION TO USE REQUIRE15 MENT FOR MOBILE MOUNTED CONCRETE

16 BOOM PUMP VEHICLE.—In the case of a 

17 mobile mounted concrete boom pump vehi18 cle (as defined in section 4492), clause (ii) 

19 shall be applied without regard to sub20 clause (II) (relating to the use-based 

21 test).’’. 

22 (c) NONTAXABLE USE.—Subsection (b) of section 

23 4082 of such Code (defining nontaxable use) is amended 

24 by inserting ‘‘(other than a use by a vehicle described in 

25 clause (v) thereof’’ after ‘‘section 6421(e)(2)(C)’’. 


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1 (d) DEPOSIT INTO HIGHWAY TRUST FUND.—Para2 graph (1) of section 9503(b) of such Code (relating to 

3 transfer to Highway Trust Fund of amounts equivalent 

4 to certain taxes and penalties) is amended by striking 

5 ‘‘and’’ at the end of subparagraph (D), by striking the 

6 period at the end of subparagraph (E) and inserting ‘‘, 

7 and’’, and by inserting after paragraph (E) the following 

8 new subparagraph: 

9 ‘‘(F) section 4491 (relating to vehicle mile10 age tax).’’. 

11 (e) CLERICAL AMENDMENT.—The table of sub12 chapters for chapter 36 of such Code is amended by in13 serting after the item relating to subchapter D the fol14 lowing new item: 

‘‘SUBCHAPTER E. VEHICLE MILEAGE TAX’’. 

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

16 this section shall take effect on January 1, 2011. 

Æ 


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