III 

114TH CONGRESS 

2D SESSION S. CON. RES. 40 

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

IN THE SENATE OF THE UNITED STATES 

MAY 24, 2016 

Mr. GARDNER submitted the following concurrent resolution; which was 

referred to the Committee on Finance 

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 the involvement of the United 

States in World War I; 

Whereas, in 2015, the average manufacturer suggested retail 

price for a heavy-duty truck was more than $178,000; 

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

an additional $21,360 to the cost of a heavy-duty truck; 


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•SCON 40 IS 

Whereas the average in-use, heavy-duty truck is 9.3 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 efficient heavy-duty 

trucks in service for longer periods of time; 

Whereas the model year 2002–2010 tailpipe emissions rules 

of the Environmental Protection Agency (in this preamble referred to as the ‘‘EPA’’) account for $20,000 of 

the average price of a new heavy-duty truck; 

Whereas, according to the 2011 EPA and National Highway 

Traffic Safety Administration Regulatory Impact Analysis entitled ‘‘Final Rulemaking to Establish Greenhouse 

Gas Emissions Standards and Fuel Efficiency Standards 

for Medium- and Heavy-Duty Engines and Vehicles’’, 

model year 2014–2018 EPA-Department of Transportation fuel economy rules will add approximately $8,000 

to the price of a new heavy-duty truck; 

Whereas the $28,000 average per truck cost of these regulatory mandates results, on average, in an additional 

$3,360 in Federal excise taxes; 

Whereas achieving the goal of deploying cleaner, more fuel efficient heavy-duty trucks, given the $30,000 average per 

truck regulatory cost, would be slowed even further if the 

Federal excise tax were increased; 

Whereas achieving the goal of deploying 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; 


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•SCON 40 IS 

Whereas all of the heavy-duty trucks sold in the United 

States are manufactured in North America; and 

Whereas more than 8,000,000 people in the United States 

are employed in the United States trucking industry: 

Now, therefore, be it 

1 Resolved by the Senate (the House of Representatives 

2 concurring), That— 

3 (1) the Federal excise tax under section 4051 

4 of the Internal Revenue Code of 1986 on new trac5 tor trailer trucks and certain other heavy-duty 

6 trucks inhibits the sale of the cleanest, safest, and 

7 most fuel efficient heavy-duty trucks and trailers; 

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

9 trucks and certain other heavy-duty trucks adds un10 certainty and volatility to the Highway Trust Fund 

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

12 trailer sales; 

13 (3) the Federal excise tax on new truck trac14 tors, heavy-duty trucks, and certain truck trailers 

15 should not be increased; and 

16 (4) Congress should carefully review the detri17 mental impacts of the Federal excise tax when con18 sidering future transportation policy. 

Æ 


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