‘‘(9) metropolitan planning organizations; 
‘‘(10) local governments; 
‘‘(11) the environmental protection department 
of the State, if applicable; and 
‘‘(12) the air resources board of the State, if 
applicable’’; 
(2) by redesignating subsection (b) as sub-
section (c); 
(3) by inserting after subsection (a) the fol-
lowing: 
‘‘(b) QUALIFICATIONS.—Each member of a freight 
advisory committee established under subsection (a) shall 
be widely recognized to have qualifications sufficient to 
represent the interests of such member’s stakeholder 
group, including, as applicable— 
‘‘(1) a general business and financial experi-
ence; 
‘‘(2) experience or qualifications in the areas of 
freight transportation and logistics; 
‘‘(3) experience in transportation planning; 
‘‘(4) experience representing employees of the 
freight industry; or 
‘‘(5) experience representing a State, local gov-
ernment, or metropolitan planning organization.’’; 
and 
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(4) in subsection (b)— 
(A) in paragraph (5) by inserting ‘‘, in-
cluding advising on the development of the 
freight investment plan’’ after ‘‘70202’’; and 
(B) by adding at the end the following: 
‘‘(6) approve the State freight plan under sec-
tion 70202, including the freight investment plan.’’. 
(c) STATE FREIGHT PLANS.—Section 70202 of title 
49, United States Code, is amended— 
(1) in subsection (b)— 
(A) in paragraph (9)— 
(i) by inserting ‘‘and section 70104’’ 
after ‘‘section 167 of title 23’’; and 
(ii) by striking ‘‘and’’ at the end; 
(2) by redesignating paragraph (10) as para-
graph (12); 
(3) by inserting after paragraph (9) the fol-
lowing: 
‘‘(10) strategies and goals to decrease— 
‘‘(A) greenhouse gas emissions; 
‘‘(B) local air pollution, including ozone 
and ozone precursors, nitrogen oxides, sulfur di-
oxide, particulate matter, carbon monoxide, and 
lead; 
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‘‘(C) water runoff and other adverse water 
impacts; and 
‘‘(D) wildlife habitat loss; 
‘‘(11) strategies and goals to decrease the ad-
verse impact of freight transportation on commu-
nities traversed by freight railroads; and’’; 
(4) by redesignating subsection (e) as sub-
section (f); and 
(5) by inserting after subsection (d) the fol-
lowing: 
‘‘(e) CERTIFICATION.—The Secretary shall approve a 
freight plan if such plan meets the requirements of this 
section and is consistent with the National freight stra-
tegic plan described in section 70102. The Secretary, in 
consultation with the Administrator of the Environmental 
Protection Agency shall certify any environmental goal or 
strategy provisions of the plan.’’. 
SEC. 4. FREIGHT TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
‘‘SEC. 9512. FREIGHT TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Freight Trust Fund’ (hereinafter in 
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this section referred to as the ‘Fund’) consisting of such 
amounts as may be appropriated or credited to such Fund 
as provided in this section or section 9602(b). 
‘‘(b) TRANSFERS TO THE FUND.—There are hereby 
appropriated to the Fund amounts equivalent to taxes re-
ceived in the Treasury under section 4286. 
‘‘(c) EXPENDITURES FROM FUND.—Amounts in the 
Fund shall be made available, as provided by appropria-
tion Acts, for making expenditures to meet obligations au-
thorized to be paid out of the Fund under section 2 of 
the National Multimodal and Sustainable Freight Infra-
structure Act.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 9512. Freight Trust Fund.’’. 
SEC. 5. 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. 
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‘‘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 
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 AND SPECIAL RULE.—For pur-
poses of this subchapter— 
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‘‘(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-
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. 
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‘‘(3) TRANSPORTATION OUTSIDE THE UNITED 
STATES.—In the case an amount paid for transpor-
tation any portion of which is outside the United 
States, the portion of such amount paid which is al-
locable to transportation within the United States 
shall be determined under regulations prescribed by 
the Secretary. Such regulations shall include rules to 
include transportation outside the United States the 
primary purpose of which is to avoid the tax im-
posed by this section. 
‘‘(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’’. 
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(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 
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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