SEC. 6. FREIGHT MOBILITY INFRASTRUCTURE TAX. 
(a) IMPOSITION OF TAX.—Chapter 33 of the Internal 
Revenue Code of 1986 is amended by inserting after sub-
chapter C the following new subchapter: 
‘‘Subchapter D—Ground Transportation 
Freight Tax 
‘‘Sec. 4286. Imposition of tax. 
‘‘SEC. 4286. IMPOSITION OF TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed upon 
taxable ground transportation of property within the 
United States a tax equal to 1 percent of the amount paid 
for such transportation. 
‘‘(b) BY WHOM PAID.— 
‘‘(1) IN GENERAL.—The tax imposed by sub-
section (a) shall be paid— 
‘‘(A) by the person making the payment 
subject to tax, or 
‘‘(B) in the case of transportation by a re-
lated person, by the person for whom such 
transportation is made. 
‘‘(2) DETERMINATIONS OF AMOUNTS PAID IN 
CERTAIN CASES.—For purposes of this section, rules 
similar to the rules of section 4271(c) shall apply. 
‘‘(c) TRANSPORTATION BY RELATED PERSONS.—In 
the case of transportation of property by the shipper or 
a person related to the shipper, the fair market value of 
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such transportation shall be the amount which would be 
paid for transporting such property if such property were 
transported by an unrelated person, determined on an 
arms’ length basis. 
‘‘(d) DEFINITIONS.—For purposes of this sub-
chapter— 
‘‘(1) TAXABLE
GROUND
TRANSPORTATION.— 
The term ‘taxable ground transportation’ means 
transportation of property by— 
‘‘(A) freight rail, or 
‘‘(B) truck trailer and semitrailer chassis 
and bodies, suitable for use with a trailer or 
semitrailer which has a gross vehicle weight of 
26,000 pounds or more. 
For purposes of subparagraph (B), the terms ‘truck 
trailer’ and ‘semitrailer’ have the same meanings as 
such terms have in section 4051. 
‘‘(2) RELATED PERSON.—A person (hereinafter 
in this paragraph referred to as the ‘related person’) 
is related to any person if— 
‘‘(A) the related person bears a relation-
ship to such person specified in section 267(b) 
or 707(b)(1), or 
‘‘(B) the related person and such person 
are engaged in trades or businesses under com-
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mon control (within the meaning of subsections 
(a) and (b) of section 52). 
For purposes of the preceding sentence, in applying 
sections 267(b) and 707(b)(1), ‘10 percent’ shall be 
substituted for ‘50 percent’ each place it appears. 
‘‘(e) EXEMPTION FOR UNITED STATES AND POSSES-
SIONS AND STATE AND LOCAL GOVERNMENTS.—The tax 
imposed by subsection (a) shall not apply to amounts paid 
for transportation of property purchased for the exclusive 
use of the United States, or any State or political subdivi-
sion thereof.’’. 
(b) CREDITS OR REFUNDS TO PERSONS WHO COL-
LECTED CERTAIN TAXES.—Section 6415 of such Code is 
amended by striking ‘‘or 4271’’ each place it appears and 
inserting ‘‘4271, or 4286’’. 
(c) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 33 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to 
subchapter C the following new item: 
‘‘SUBCHAPTER D. GROUND TRANSPORTATION FREIGHT TAX’’. 
(d) REGULATIONS.—Not later than 180 days after 
the date of the enactment of this Act, the Secretary of 
the Treasury shall issue regulations to carry out the 
amendments made by this section. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to transportation beginning on or 
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after the last day of the 180-day period beginning on the 
date of the issuance of regulations under subsection (c). 
Æ 
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