IV 

113TH CONGRESS 

1ST SESSION H. CON. RES. 52 

Expressing the sense of Congress that the Federal excise tax on heavyduty trucks should not be increased. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 12, 2013 

Mr. RIBBLE (for himself and Mr. WALZ) submitted the following concurrent 

resolution; which was referred to the Committee on Ways and Means 

CONCURRENT RESOLUTION 

Expressing the sense of Congress that the Federal excise 

tax on heavy-duty trucks should not be increased. 

Whereas there is a 12-percent Federal excise tax on new tractor trailer trucks and certain other heavy-duty trucks; 

Whereas the 12-percent Federal excise tax is the highest percentage rate of any Federal ad valorem excise tax; 

Whereas the Federal excise tax was first levied by Congress 

in 1917 to help finance America’s involvement in World 

War I; 

Whereas, in 2012, the average manufacturer suggested retail 

price for heavy-duty trucks was over $158,000; 

Whereas the 12 percent Federal excise tax adds, on average, 

an additional $18,960 to the cost of a heavy-duty truck; 


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•HCON 52 IH 

Whereas the average in-use, heavy-duty truck is 9.5 years 

old, close to the historical all-time high; 

Whereas the Federal excise tax, by significantly increasing 

the cost of new heavy-duty trucks, keeps older, less environmentally clean and less fuel economical heavy-duty 

trucks in service longer; 

Whereas the Environmental Protection Agency’s model year 

2002–2010 tailpipe emissions rules account for $20,000 

of the average price of today’s new heavy-duty trucks; 

Whereas, according to the 2010 National Academy of 

Sciences report entitled ‘‘Technologies and Approaches to 

Reducing the Fuel Consumption of Medium and HeavyDuty Vehicles’’, model year 2014–2018 EPA–Department of Transportation fuel economy rules will add an 

average of $10,000 to $15,000 to the price of new heavyduty trucks; 

Whereas the $30,000 average per truck cost of these regulatory mandates results in an additional $3,600 Federal 

excise tax, on average; 

Whereas the goal of deploying cleaner, more fuel efficient 

heavy-duty trucks, coupled with the $30,000 average per 

truck regulatory cost would be slowed even more if the 

Federal excise tax were increased; 

Whereas the goal of deploying safer heavy-duty trucks with 

the latest safety technologies, such as lane departure 

warning systems, electronic stability control, and automatic braking for reduced stopping distance would be 

slowed if the Federal excise tax were increased; 

Whereas 100 percent of all heavy-duty trucks sold in the 

United States are manufactured in North America; and 


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•HCON 52 IH 

Whereas 3,650,000 Americans are employed in the selling, 

servicing, manufacturing, and operating of heavy-duty 

trucks: Now, therefore, be it 

1 Resolved by the House of Representatives (the Senate 

2 concurring), That— 

3 (1) the Federal excise tax on new tractor trailer 

4 trucks and certain other heavy-duty trucks inhibits 

5 the sale of the cleanest, safest, and most fuel effi6 cient heavy-duty trucks and trailers; 

7 (2) the Federal excise tax on new tractor trailer 

8 trucks and certain other heavy-duty trucks adds un9 certainty and volatility to the Highway Trust Fund 

10 due to the cyclical nature of heavy-duty truck and 

11 trailer sales; and 

12 (3) the Federal excise tax on new truck trac13 tors, heavy-duty trucks, and certain truck trailers 

14 should not be increased, and in considering future 

15 transportation policy, Congress should carefully re16 view the detrimental impacts of the Federal excise 

17 tax. 

Æ 


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