Title: Concrete Pump Tax Fairness Act
Policy area: Taxation

Summary:
Concrete Pump Tax Fairness Act
This bill amends the Internal Revenue Code to: (1) impose a mileage-based user fee on owners of mobile mounted concrete boom pump vehicles, (2) allow a credit against the fee for certain fuel taxes and other specified taxes that currently apply to the owners of the vehicles, and (3) require the revenues from the fee to be deposited into the Highway Trust Fund.
A "mobile mounted concrete boom pump vehicle" is a vehicle that is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2683 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 2683

 To amend the Internal Revenue Code of 1986 to impose a mileage-based 
 user fee for mobile mounted concrete boom pumps in lieu of the tax on 
                 taxable fuels, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 17, 2018

 Mr. Crapo (for himself and Mr. Brown) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to impose a mileage-based 
 user fee for mobile mounted concrete boom pumps in lieu of the tax on 
                 taxable fuels, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Concrete Pump Tax Fairness Act''.

SEC. 2. MILEAGE-BASED USER FEE FOR MOBILE MOUNTED CONCRETE BOOM PUMPS.

    (a) In General.--Chapter 36 of the Internal Revenue Code of 1986 is 
amended by inserting after subchapter D the following new subchapter:

``Subchapter E--Mileage-Based User Fee for Mobile Mounted Concrete Boom 
                                 Pumps

``Sec. 4491. Imposition of fee.
``Sec. 4492. Mobile mounted concrete boom pump vehicle defined.
``Sec. 4493. Method of collecting fee.

``SEC. 4491. IMPOSITION OF FEE.

    ``(a) Imposition of Fee.--There is hereby imposed on each mobile 
mounted concrete boom pump vehicle a fee determined at the applicable 
rate per mile for each mile traveled in the United States.
    ``(b) Applicable Rate.--For purposes of subsection (a), the 
applicable rate shall be--
            ``(1) $0.05 per mile for a mobile mounted concrete boom 
        pump vehicle with a gross vehicle weight which does not exceed 
        60,000 pounds, and
            ``(2) $0.07 per mile for a mobile mounted concrete boom 
        pump vehicle with a gross vehicle weight which exceeds 60,000 
        pounds.
    ``(c) By Whom Paid.--The fee imposed by subsection (a) shall be 
paid by the owner of the mobile mounted concrete boom pump vehicle.
    ``(d) Credit Against Tax.--At the election of the taxpayer, there 
shall be allowed as a credit against the fee imposed by subsection (a) 
for any taxable period the amount of tax imposed with respect to such 
vehicle under sections 4051, 4081, and 4481 for such period. The credit 
allowed under the preceding sentence with respect to a quantity of 
liquid shall be in lieu of a payment under section 6427 with respect to 
such quantity.
    ``(e) Special Rules for Determining Mileage.--In determining 
mileage for purposes of this section, the Secretary shall work in close 
coordination with the Secretary of Transportation to develop a system 
for administration and compliance with this section. Such system 
shall--
            ``(1) work in tandem with existing technology installed on 
        the affected vehicles,
            ``(2) minimize the administrative burdens on pump owners 
        and operators,
            ``(3) minimize the administrative burden on the Department 
        of Transportation,
            ``(4) integrate with State and local transportation revenue 
        mechanisms (including demand management systems),
            ``(5) protect the privacy of participating companies and 
        employees, and
            ``(6) allow third-party administrators to manage data 
        collection and refund payments to operators.

``SEC. 4492. MOBILE MOUNTED CONCRETE BOOM PUMP VEHICLE DEFINED.

    ``For purposes of this subchapter, the term `mobile mounted 
concrete boom pump vehicle' means a vehicle--
            ``(1) which is mobile machinery (as defined in section 
        4053(8)), and
            ``(2) on which the mounted machinery consists of a concrete 
        boom pump and related subordinate parts.

``SEC. 4493. METHOD OF COLLECTING FEE.

    ``(a) Collection by Return.--The fees imposed by section 4491 shall 
be collected on the basis of a return for a calendar quarter.
    ``(b) Payment Due Date.--Except as otherwise provided in this 
subsection, the last day for payment of such fee shall be the 14th day 
after the last day of the calendar quarter for which the return is 
filed under subsection (a).
    ``(c) Application of Rules Related to Procedure and 
Administration.--For purposes of subtitle F, the fee imposed under this 
subchapter shall be treated in the same manner as an excise tax.
    ``(d) Calendar Quarter.--For purposes of this section, the term 
`calendar quarter' means the three-month period ending on March 31, 
June 30, September 30, or December 31.''.
    (b) Highway Mileage Limitation Not Applicable.--Section 
6421(e)(2)(C) of such Code is amended by adding at the end the 
following new clause:
                            ``(v) Exception to use requirement for 
                        mobile mounted concrete boom pump vehicle.--In 
                        the case of a mobile mounted concrete boom pump 
                        vehicle (as defined in section 4492), clause 
                        (ii) shall be applied without regard to 
                        subclause (II) (relating to the use-based 
                        test).''.
    (c) Nontaxable Use.--Section 4082(b) of such Code is amended by 
inserting ``(other than a use by a vehicle described in clause (v) 
thereof)'' after ``section 6421(e)(2)(C)''.
    (d) Deposit Into Highway Trust Fund.--Section 9503(b)(1) of such 
Code is amended by striking ``and'' at the end of subparagraph (D), by 
striking the period at the end of subparagraph (E) and inserting ``, 
and'', and by inserting after paragraph (E) the following new 
subparagraph:
                    ``(F) section 4491 (relating to vehicle mileage 
                tax).''.
    (e) Clerical Amendment.--The table of subchapters for chapter 36 of 
such Code is amended by inserting after the item relating to subchapter 
D the following new item:

``subchapter e. mileage-based user fee for mobile mounted concrete boom 
                                pumps''.

    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of enactment of this 
Act.
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