Concrete Pump Tax Fairness Act of 2014

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. Short title This Act may be cited as the Concrete Pump Tax Fairness Act of 2014 2. Mileage-based user fee for mobile mounted concrete boom pumps (a) In general Chapter 36 E Mileage-Based user fee for 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. 4491. Imposition of fee (a) Imposition of fee There is hereby imposed on each mobile mounted concrete boom pump vehicle a fee determined at the applicable rate per mile for each mile traveled in the United States. (b) Applicable rate For purposes of subsection (a), the applicable rate shall be— (1) $0.05 per mile for a mobile mounted concrete boom pump vehicle with a gross vehicle weight which does not exceed 60,000 pounds, and (2) $0.07 per mile for a mobile mounted concrete boom pump vehicle with a gross vehicle weight which exceeds 60,000 pounds. (c) By Whom Paid The fee imposed by subsection (a) shall be paid by the owner of the mobile mounted concrete boom pump vehicle. (d) Credit against tax At the election of the taxpayer, there shall be allowed as a credit against the fee imposed by subsection (a) for any taxable period the amount of tax imposed with respect to such vehicle under sections 4053, 4081, and 4481 for such period. The credit allowed under the preceding sentence with respect to a quantity of liquid shall be in lieu of a payment under section 6427 with respect to such quantity. (e) Special rules for determining mileage In determining mileage for purposes of this section, the Secretary shall work in close coordination with the Secretary of Transportation to develop a system for administration and compliance with this section. Such system shall— (1) work in tandem with existing technology installed on the affected vehicles, (2) minimize the administrative burdens on pump owners and operators, (3) minimize the administrative burden on the Department of Transportation, (4) integrate with State and local transportation revenue mechanisms (including demand management systems), (5) protect the privacy of participating companies and employees, and (6) allow third-party administrators to manage data collection and refund payments to operators. There is authorized to be appropriated not more than $5,000,000 for costs associated with developing and implementing such system, including for making grants to private companies where appropriate to develop and deploy on-board technologies to track and report road miles traveled. 4492. Mobile mounted concrete boom pump vehicle defined For purposes of this subchapter, the term mobile mounted concrete boom pump vehicle (1) which is mobile machinery (as defined in section 4053(8)), and (2) on which the mounted machinery consists of a concrete boom pump and related subordinate parts. 4493. Method of collecting fee (a) Collection by return The fees imposed by section 4491 shall be collected on the basis of a return for a calendar quarter. The Secretary shall, by regulation, prescribe the time for filing such return, the information to be shown in such return, and the time for payment of such fee. (b) Payment due date Except as otherwise provided in this subsection, the last day for payment of such fee shall be the 14th day after the last day of the calendar quarter for which the return is filed under subsection (a). (c) Application of rules related to procedure and administration For purposes of subtitle F, the fee imposed under this subchapter shall be treated in the same manner as an excise tax. (d) Calendar quarter For purposes of this section, the term calendar quarter . (b) Highway mileage limitation not applicable Subparagraph (C) of section 6421(e)(2) of such Code is amended by adding at the end the following new clause: (v) Exception to use requirement for mobile mounted concrete boom pump vehicle In the case of a mobile mounted concrete boom pump vehicle (as defined in section 4492), clause (ii) shall be applied without regard to subclause (II) (relating to the use-based test). . (c) Nontaxable use Subsection (b) of section 4082 of such Code (defining nontaxable use) is amended by inserting (other than a use by a vehicle described in clause (v) thereof) section 6421(e)(2)(C) (d) Deposit into Highway Trust Fund Paragraph (1) of section 9503(b) of such Code (relating to transfer to Highway Trust Fund of amounts equivalent to certain taxes and penalties) is amended by striking and , and (F) section 4491 (relating to vehicle mileage tax). . (e) Clerical amendment The table of subchapters for chapter 36 of such Code is amended by inserting after the item relating to subchapter D the following new item: Subchapter E. Mileage-based user fee for mobile mounted concrete boom pumps . (f) Effective date The amendments made by this section shall take effect on January 1, 2016.

Summary: Concrete Pump Tax Fairness Act of 2014 - Amends the Internal Revenue Code to impose a vehicle mileage tax on owners of mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts. Directs that revenues from such tax be deposited into the Highway Trust Fund.