I 

113TH CONGRESS 

2D SESSION H. R. 5474 

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 HOUSE OF REPRESENTATIVES 

SEPTEMBER 15, 2014 

Mr. WILLIAMS (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 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 of 2014’’. 


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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 (relating to certain other excise taxes) 

5 is amended by inserting after subchapter D the following 

6 new subchapter: 

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

8 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. 

9 ‘‘SEC. 4491. IMPOSITION OF FEE. 

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

11 on each mobile mounted concrete boom pump vehicle a 

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

13 traveled in the United States. 

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

15 (a), the applicable rate shall be— 

16 ‘‘(1) $0.05 per mile for a mobile mounted con17 crete boom pump vehicle with a gross vehicle weight 

18 which does not exceed 60,000 pounds, and 

19 ‘‘(2) $0.07 per mile for a mobile mounted con20 crete boom pump vehicle with a gross vehicle weight 

21 which exceeds 60,000 pounds. 

22 ‘‘(c) BY WHOM PAID.—The fee imposed by sub23 section (a) shall be paid by the owner of the mobile mount24 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 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 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 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 FEE. 

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

20 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 fee. 


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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 fee 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) APPLICATION OF RULES RELATED TO PROCE7 DURE AND ADMINISTRATION.—For purposes of subtitle F, 

8 the fee imposed under this subchapter shall be treated in 

9 the same manner as an excise tax. 

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

11 section, the term ‘calendar quarter’ means the three12 month period ending on March 31, June 30, September 

13 30, or December 31.’’. 

14 (b) HIGHWAY MILEAGE LIMITATION NOT APPLICA15 BLE.—Subparagraph (C) of section 6421(e)(2) of such 

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

17 clause: 

18 ‘‘(v) EXCEPTION TO USE REQUIRE19 MENT FOR MOBILE MOUNTED CONCRETE

20 BOOM PUMP VEHICLE.—In the case of a 

21 mobile mounted concrete boom pump vehi22 cle (as defined in section 4492), clause (ii) 

23 shall be applied without regard to sub24 clause (II) (relating to the use-based 

25 test).’’. 


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

2 4082 of such Code (defining nontaxable use) is amended 

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

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

5 (d) DEPOSIT INTO HIGHWAY TRUST FUND.—Para6 graph (1) of section 9503(b) of such Code (relating to 

7 transfer to Highway Trust Fund of amounts equivalent 

8 to certain taxes and penalties) is amended by striking 

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

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

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

12 new subparagraph: 

13 ‘‘(F) section 4491 (relating to vehicle mile14 age tax).’’. 

15 (e) CLERICAL AMENDMENT.—The table of sub16 chapters for chapter 36 of such Code is amended by in17 serting after the item relating to subchapter D the fol18 lowing new item: 

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

CONCRETE BOOM PUMPS’’. 

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

20 this section shall take effect on January 1, 2016. 

Æ 


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