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

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; 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 Heavy-Duty Vehicles 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 Whereas 3,650,000 Americans are employed in the selling, servicing, manufacturing, and operating of heavy-duty trucks: Now, therefore, be it That— (1) the Federal excise tax on new tractor trailer trucks and certain other heavy-duty trucks inhibits the sale of the cleanest, safest, and most fuel efficient heavy-duty trucks and trailers; (2) the Federal excise tax on new tractor trailer trucks and certain other heavy-duty trucks adds uncertainty and volatility to the Highway Trust Fund due to the cyclical nature of heavy-duty truck and trailer sales; and (3) the Federal excise tax on new truck tractors, heavy-duty trucks, and certain truck trailers should not be increased, and in considering future transportation policy, Congress should carefully review the detrimental impacts of the Federal excise tax.

Summary: Declares that the federal excise tax on new tractor trailer trucks, heavy duty trucks, and certain truck trailers should not be increased and that Congress should review the detrimental impacts of such tax in considering future transportation policy.