To require the Secretary of the Treasury to determine improvements in the filing process for the excise tax on the use of heavy highway motor vehicles.

This bill requires the Department of the Treasury to submit to Congress a report on improving the filing process for the excise tax on the use of heavy highway motor vehicles, including the administration of exceptions or suspensions of collections that apply to the tax. The study must include a description of changes that could be made by Treasury and to statutory law to improve the process.