IV 
113TH CONGRESS 
1ST SESSION 
H. CON. RES. 52 
Expressing the sense of Congress that the Federal excise tax on heavy- 
duty trucks should not be increased. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 12, 2013 
Mr. RIBBLE (for himself and Mr. WALZ) submitted the following concurrent 
resolution; which was referred to the Committee on Ways and Means 
CONCURRENT RESOLUTION 
Expressing the sense of Congress that the Federal excise 
tax on heavy-duty trucks should not be increased. 
Whereas there is a 12-percent Federal excise tax on new trac-
tor trailer trucks and certain other heavy-duty trucks; 
Whereas the 12-percent Federal excise tax is the highest per-
centage rate of any Federal ad valorem excise tax; 
Whereas the Federal excise tax was first levied by Congress 
in 1917 to help finance America’s involvement in World 
War I; 
Whereas, in 2012, the average manufacturer suggested retail 
price for heavy-duty trucks was over $158,000; 
Whereas the 12 percent Federal excise tax adds, on average, 
an additional $18,960 to the cost of a heavy-duty truck; 
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•HCON 52 IH 
Whereas the average in-use, heavy-duty truck is 9.5 years 
old, close to the historical all-time high; 
Whereas the Federal excise tax, by significantly increasing 
the cost of new heavy-duty trucks, keeps older, less envi-
ronmentally clean and less fuel economical heavy-duty 
trucks in service longer; 
Whereas the Environmental Protection Agency’s model year 
2002–2010 tailpipe emissions rules account for $20,000 
of the average price of today’s new heavy-duty trucks; 
Whereas, according to the 2010 National Academy of 
Sciences report entitled ‘‘Technologies and Approaches to 
Reducing the Fuel Consumption of Medium and Heavy- 
Duty Vehicles’’, model year 2014–2018 EPA–Depart-
ment of Transportation fuel economy rules will add an 
average of $10,000 to $15,000 to the price of new heavy- 
duty trucks; 
Whereas the $30,000 average per truck cost of these regu-
latory mandates results in an additional $3,600 Federal 
excise tax, on average; 
Whereas the goal of deploying cleaner, more fuel efficient 
heavy-duty trucks, coupled with the $30,000 average per 
truck regulatory cost would be slowed even more if the 
Federal excise tax were increased; 
Whereas the goal of deploying safer heavy-duty trucks with 
the latest safety technologies, such as lane departure 
warning systems, electronic stability control, and auto-
matic braking for reduced stopping distance would be 
slowed if the Federal excise tax were increased; 
Whereas 100 percent of all heavy-duty trucks sold in the 
United States are manufactured in North America; and 
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•HCON 52 IH 
Whereas 3,650,000 Americans are employed in the selling, 
servicing, manufacturing, and operating of heavy-duty 
trucks: Now, therefore, be it 
Resolved by the House of Representatives (the Senate 
concurring), That— 
(1) the Federal excise tax on new tractor trailer 
trucks and certain other heavy-duty trucks inhibits 
the sale of the cleanest, safest, and most fuel effi-
cient heavy-duty trucks and trailers; 
(2) the Federal excise tax on new tractor trailer 
trucks and certain other heavy-duty trucks adds un-
certainty and volatility to the Highway Trust Fund 
due to the cyclical nature of heavy-duty truck and 
trailer sales; and 
(3) the Federal excise tax on new truck trac-
tors, heavy-duty trucks, and certain truck trailers 
should not be increased, and in considering future 
transportation policy, Congress should carefully re-
view the detrimental impacts of the Federal excise 
tax. 
Æ 
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