IV 
114TH CONGRESS 
1ST SESSION 
H. CON. RES. 33 
Expressing the sense of Congress that the Federal excise tax on heavy- 
duty trucks should not be increased. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 26, 2015 
Mr. RIBBLE (for himself, Mr. WALZ, Mr. BISHOP of Utah, Mr. BLUM, Mr. 
COHEN, Mr. CRAMER, Mr. DUNCAN of Tennessee, Ms. ESTY, Mr. 
FARENTHOLD, Mr. HANNA, Mr. KATKO, Mr. LIPINSKI, Mr. MCKINLEY, 
Mr. MEADOWS, Mrs. NAPOLITANO, Mr. SCHRADER, and Mr. WALKER) 
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 per-
centage 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 2014, the average manufacturer suggested retail 
price for heavy-duty trucks was over $169,000; 
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•HCON 33 IH 
Whereas the 12 percent Federal excise tax adds, on average, 
an additional $20,280 to the cost of a heavy-duty truck; 
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 envi-
ronmentally 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 2011 EPA and NHTSA Regu-
latory Impact Analysis entitled ‘‘Final Rulemaking to Es-
tablish Greenhouse Gas Emissions Standards and Fuel 
Efficiency Standards for Medium and Heavy-Duty En-
gines and Vehicles’’, model year 2014–2018 EPA-De-
partment of Transportation fuel economy rules will add 
up to approximately $8,000 to the price of new heavy- 
duty trucks; 
Whereas the $28,000 average per truck cost of these regu-
latory mandates results in an additional $3,360 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 auto-
matic braking for reduced stopping distance would be 
slowed if the Federal excise tax were increased; 
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•HCON 33 IH 
Whereas 100 percent of all heavy-duty trucks sold in the 
United States are manufactured in North America; and 
Whereas 6,990,000 Americans are employed in the United 
States trucking industry: Now, therefore, be it 
Resolved by the House of Representatives (the Senate 
concurring), 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 effi-
cient heavy-duty trucks and trailers; 
(2) the Federal excise tax on new tractor trailer 
trucks and certain other heavy-duty trucks adds un-
certainty 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 trac-
tors, heavy-duty trucks, and certain truck trailers 
should not be increased, and in considering future 
transportation policy, Congress should carefully re-
view the detrimental impacts of the Federal excise 
tax. 
Æ 
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