I 
112TH CONGRESS 
2D SESSION 
H. R. 4321 
To amend the Internal Revenue Code of 1986 to repeal the excise tax 
on heavy trucks and trailers, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 29, 2012 
Mr. GERLACH (for himself 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 repeal 
the excise tax on heavy trucks and trailers, 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 ‘‘Heavy Truck Tax 
Fairness Act of 2012’’. 
SEC. 2. REPEAL OF EXCISE TAX ON HEAVY TRUCKS AND 
TRAILERS. 
(a) IN GENERAL.—Chapter 31 of the Internal Rev-
enue Code of 1986 (relating to retail excise taxes) is 
VerDate Mar 15 2010 
23:25 Apr 05, 2012
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4321.IH
H4321
srobinson on DSK4SPTVN1PROD with BILLS
amended by striking subchapter C (relating to heavy 
trucks and trailers). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 4002(d)(2) of such Code is amend-
ed by inserting ‘‘(as in effect before the date of the 
enactment of the Heavy Truck Tax Fairness Act of 
2012)’’ after ‘‘section 4052(b)’’. 
(2) Section 4072(c) of such Code is amended by 
inserting ‘‘(as in effect before the date of the enact-
ment of the Heavy Truck Tax Fairness Act of 
2012)’’ after ‘‘section 4053(8)’’. 
(3) Section 4221 of such Code is amended— 
(A) in subsection (a) by striking ‘‘4051, 
or’’, and 
(B) in subsection (c) by striking ‘‘, 
4001(d) 
or 
4053(6)’’ 
and 
inserting 
‘‘or 
4001(d)’’. 
(4) Section 4222(d) of such Code is amended 
by striking ‘‘4053(6),’’. 
(5) Section 4293 of such Code is amended by 
striking ‘‘section 4051,’’. 
(6) Section 6416(b)(6) of such Code is amend-
ed— 
(A) in subparagraph (A) by inserting ‘‘on 
or before the date of the enactment of Heavy 
VerDate Mar 15 2010 
23:25 Apr 05, 2012
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4321.IH
H4321
srobinson on DSK4SPTVN1PROD with BILLS
Truck Tax Fairness Act of 2012’’ after ‘‘sec-
tion 4051’’, and 
(B) in subparagraph (B) by inserting ‘‘on 
or before such date’’ after ‘‘section 4051’’. 
(7) Section 9503(b)(1) of such Code is amend-
ed by striking subparagraph (B) and redesignating 
subparagraphs (C), (D), and (E) as subparagraphs 
(B), (C), and (D), respectively. 
(8) The table of subchapters for chapter 31 of 
such Code is amended by striking the item relating 
to subchapter C. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to articles sold by the manufac-
turer, producer, or importer after the date of the enact-
ment of this Act. 
SEC. 3. INCREASE IN TAX ON DIESEL FUEL OR KEROSENE. 
(a) IN GENERAL.— 
(1) Clause (iii) of section 4081(a)(2)(A) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘24.3 cents’’ and inserting ‘‘30.7 cents’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to fuel removed, en-
tered, or sold after the date of the enactment of this 
Act. 
(b) FLOOR STOCKS TAX.— 
VerDate Mar 15 2010 
23:25 Apr 05, 2012
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H4321.IH
H4321
srobinson on DSK4SPTVN1PROD with BILLS
(A) HELD BY A PERSON.—A liquid shall 
be considered as held by a person if title thereto 
has passed to such person (whether or not de-
livery to the person has been made). 
(B) TAXABLE LIQUID.—The term ‘‘taxable 
liquid’’ means diesel fuel and kerosene (other 
than aviation-grade kerosene). 
(C) FLOOR
STOCKS
DATE.—The term 
‘‘floor stocks tax date’’ means the date of the 
enactment of this Act. 
(D) SECRETARY.—The term ‘‘Secretary’’ 
means the Secretary of the Treasury. 
(4) EXCEPTION FOR EXEMPT USES.—The tax 
imposed by paragraph (1) shall not apply to taxable 
liquid held by any person exclusively for any use to 
the extent a credit or refund of the tax imposed by 
a section of such Code is allowable for such use. 
(5) EXCEPTION FOR FUEL HELD IN VEHICLE 
TANK.—No tax shall be imposed by paragraph (1) 
on taxable liquid held in the tank of a motor vehicle 
or motorboat. 
(6) EXCEPTION
FOR
CERTAIN
AMOUNTS
OF 
FUEL.— 
(A) IN
GENERAL.—No tax shall be im-
posed by paragraph (1) on any liquid held on 
VerDate Mar 15 2010 
23:25 Apr 05, 2012
Jkt 019200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H4321.IH
H4321
srobinson on DSK4SPTVN1PROD with BILLS
the floor stocks tax date by any person if the 
aggregate amount of liquid held by such person 
on such date does not exceed 2,000 gallons. 
The preceding sentence shall apply only if such 
person submits to the Secretary (at the time 
and in the manner required by the Secretary) 
such information as the Secretary shall require 
for purposes of this subparagraph. 
(B) EXEMPT FUEL.—For purposes of sub-
paragraph (1), there shall not be taken into ac-
count fuel held by any person which is exempt 
from the tax imposed by paragraph (1) by rea-
son of paragraph (4) or (5). 
(C) CONTROLLED GROUPS.—For purposes 
of this section— 
(i) CORPORATIONS.— 
(I) IN
GENERAL.—All persons 
treated as a controlled group shall be 
treated as 1 person. 
(II) CONTROLLED
GROUP.—The 
term ‘‘controlled group’’ has the 
meaning given to such term by sub-
section (a) of section 1563 of such 
Code; except that for such purposes 
the phrase ‘‘more than 50 percent’’ 
VerDate Mar 15 2010 
23:25 Apr 05, 2012
Jkt 019200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H4321.IH
H4321
srobinson on DSK4SPTVN1PROD with BILLS
shall be substituted for the phrase ‘‘at 
least 80 percent’’ each place it ap-
pears in such subsection. 
(ii) 
NONINCORPORATED
PERSONS 
UNDER COMMON CONTROL.—Under regula-
tions prescribed by the Secretary, prin-
ciples similar to the principles of clause (i) 
shall apply to a group of persons under 
common control where 1 or more of such 
persons is not a corporation. 
(7) OTHER LAWS APPLICABLE.—All provisions 
of law, including penalties, applicable with respect to 
the taxes imposed by chapter 31 or 32 of such Code 
shall, insofar as applicable and not inconsistent with 
the provisions of this section, apply with respect to 
the floor stock taxes imposed by paragraph (1) to 
the same extent as if such taxes were imposed by 
such chapter. 
Æ 
VerDate Mar 15 2010 
23:25 Apr 05, 2012
Jkt 019200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H4321.IH
H4321
srobinson on DSK4SPTVN1PROD with BILLS