H.R.9258

Concrete Pump Tax Fairness Act imposes a mileage-based user fee on mobile mounted concrete boom pumps instead of the tax on taxable fuels.

The Concrete Pump Tax Fairness Act amends the Internal Revenue Code to replace the tax on taxable fuels with a mileage-based user fee for mobile mounted concrete boom pumps. The fee is $0.05 per mile for vehicles weighing up to 60,000 pounds and $0.07 per mile for those weighing more. The fee is paid by the vehicle owner and is collected on a quarterly basis. The fee revenue will be deposited into the Highway Trust Fund. The Act also includes provisions for minimizing administrative burdens and integrating with existing state and local transportation revenue mechanisms.