S.4657

Repeals the 12% excise tax on new heavy trucks, tractors, and trailers to encourage the adoption of cleaner, safer technologies.

The Modern, Clean, and Safe Trucks Act of 2026 repeals the 12% excise tax on new heavy trucks, tractors, and trailers. This tax, which is the highest percentage rate of any federal ad valorem excise tax, adds significant costs to new vehicles and discourages the replacement of older, less environmentally friendly models. The bill argues that repealing this tax will encourage the adoption of newer, cleaner, and safer technologies, ultimately reducing carbon pollution from transportation. The changes will apply to sales and installations on or after the date of enactment of the Act.