I 
115TH CONGRESS 
1ST SESSION H. R. 3292 
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 
JULY 18, 2017 
Mr. SMITH of Missouri (for himself, Mr. WILLIAMS, Ms. JENKINS of Kansas, 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Concrete Pump Tax 
Fairness Act’’. 
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SEC. 2. MILEAGE-BASED USER FEE FOR MOBILE MOUNTED 
CONCRETE BOOM PUMPS. 
(a) IN GENERAL.—Chapter 36 of the Internal Rev-
enue Code of 1986 is amended by inserting after sub-
chapter D the following new subchapter: 
‘‘Subchapter 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. 
‘‘SEC. 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 con-
crete 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 con-
crete boom pump vehicle with a gross vehicle weight 
which exceeds 60,000 pounds. 
‘‘(c) BY WHOM PAID.—The fee imposed by sub-
section (a) shall be paid by the owner of the mobile mount-
ed concrete boom pump vehicle. 
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‘‘(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 sec-
tion 6427 with respect to such quantity. 
‘‘(e) SPECIAL RULES
FOR DETERMINING MILE-
AGE.—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 ad-
ministration and compliance with this section. Such sys-
tem 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 transpor-
tation revenue mechanisms (including demand man-
agement systems), 
‘‘(5) protect the privacy of participating compa-
nies and employees, and 
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‘‘(6) allow third-party administrators to manage 
data collection and refund payments to operators. 
‘‘SEC. 4492. MOBILE MOUNTED CONCRETE BOOM PUMP VE-
HICLE DEFINED. 
‘‘For purposes of this subchapter, the term ‘mobile 
mounted concrete boom pump vehicle’ means a 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. 
‘‘SEC. 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. 
‘‘(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 sub-
section (a). 
‘‘(c) APPLICATION OF RULES RELATED TO PROCE-
DURE AND ADMINISTRATION.—For purposes of subtitle F, 
the fee imposed under this subchapter shall be treated in 
the same manner as an excise tax. 
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‘‘(d) CALENDAR QUARTER.—For purposes of this 
section, the term ‘calendar quarter’ means the three- 
month period ending on March 31, June 30, September 
30, or December 31.’’. 
(b) HIGHWAY MILEAGE LIMITATION NOT APPLICA-
BLE.—Section 6421(e)(2)(C) of such Code is amended by 
adding at the end the following new clause: 
‘‘(v) EXCEPTION
TO
USE
REQUIRE-
MENT FOR MOBILE MOUNTED CONCRETE 
BOOM PUMP VEHICLE.—In the case of a 
mobile mounted concrete boom pump vehi-
cle (as defined in section 4492), clause (ii) 
shall be applied without regard to sub-
clause (II) (relating to the use-based 
test).’’. 
(c) NONTAXABLE USE.—Section 4082(b) of such 
Code is amended by inserting ‘‘(other than a use by a vehi-
cle described in clause (v) thereof)’’ after ‘‘section 
6421(e)(2)(C)’’. 
(d) DEPOSIT INTO HIGHWAY TRUST FUND.—Section 
9503(b)(1) of such Code is amended by striking ‘‘and’’ 
at the end of subparagraph (D), by striking the period 
at the end of subparagraph (E) and inserting ‘‘, and’’, 
and by inserting after paragraph (E) the following new 
subparagraph: 
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‘‘(F) section 4491 (relating to vehicle mile-
age tax).’’. 
(e) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 36 of such Code is amended by in-
serting after the item relating to subchapter D the fol-
lowing new item: 
‘‘SUBCHAPTER E. MILEAGE-BASED USER FEE FOR MOBILE MOUNTED 
CONCRETE BOOM PUMPS’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of enactment of this Act. 
Æ 
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