I 
111TH CONGRESS 
2D SESSION 
H. R. 6312 
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 
SEPTEMBER 29, 2010 
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 2010’’. 
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 
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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 be the date of the en-
actment of the Heavy Truck Tax Fairness Act of 
2010)’’ after ‘‘section 4052(b)’’. 
(2) Section 4072(c) of such Code is amended by 
inserting ‘‘(as in effect be the date of the enactment 
of the Heavy Truck Tax Fairness Act of 2010)’’ 
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 
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Truck Tax Fairness Act of 2010’’ 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 ‘‘31.6 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.— 
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(1) IMPOSITION OF TAX.—In the case of any 
taxable liquid which is held on the floor stocks tax 
date by any person, there is hereby imposed a floor 
stocks tax equal to the excess of the tax which would 
be imposed on such liquid under section 4041 or 
4081 of the Internal Revenue Code of 1986 had the 
taxable event occurred on the floor stocks tax date 
over the tax paid under any such section on such liq-
uid. 
(2) LIABILITY FOR TAX AND METHOD OF PAY-
MENT.— 
(A) LIABILITY FOR TAX.—A person hold-
ing a liquid on the floor stocks tax date to 
which the tax imposed by paragraph (1) applies 
shall be liable for such tax. 
(B) METHOD OF PAYMENT.—The tax im-
posed by paragraph (1) shall be paid in such 
manner as the Secretary shall prescribe. 
(C) TIME OF PAYMENT.—The tax imposed 
by paragraph (1) shall be paid on or before the 
date which is 6 months after the floor stocks 
tax date. 
(3) DEFINITIONS.—For purposes of this sub-
section— 
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(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 
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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’’ 
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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 
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