Concrete Pump Tax Fairness Act
Sponsored By: Representative Yakym, Rudy [R-IN-2]
Introduced
Summary
Mileage-based user fee on mobile mounted concrete boom pump vehicles. This bill would charge $0.05 per mile for vehicles with gross vehicle weight up to 60,000 pounds and $0.07 per mile for heavier vehicles, and it lets owners claim credits equal to certain federal excise taxes for the same period.
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- Owners must pay the fee and file a return each calendar quarter, with payment due 14 days after the quarter ends. They may claim credits equal to federal excise taxes imposed under specific Internal Revenue Code sections instead of paying for those fuel quantities.
- The rule applies only to "mobile mounted concrete boom pump vehicles," defined as mobile machinery with a mounted concrete boom pump and related subordinate parts.
- Revenue from the fee is routed into the Highway Trust Fund through an added deposit reference.
- The Treasury Secretary must coordinate with the Transportation Secretary to build an administration and compliance system that works with existing vehicle technology, protects privacy, integrates with state and local systems, and allows third-party administrators to manage data and refunds.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
New per-mile fee for concrete pumps
If enacted, owners of mobile mounted concrete boom pump vehicles would owe a mileage-based fee. You would pay $0.05 per mile for vehicles with gross vehicle weight up to 60,000 pounds and $0.07 per mile for heavier vehicles. The owner would report and pay the fee each calendar quarter, with payment due the 14th day after the quarter ends. The rule would take effect for taxable years beginning after the date of enactment and fees would be treated like an excise tax and deposited into the Highway Trust Fund. Owners could elect a credit against the fee equal to taxes paid under sections 4053, 4081, and 4481 for the same period, and certain liquid credits would substitute for payments under section 6427. The Secretary would coordinate with the Department of Transportation to set up administration, privacy protections, and allow third-party data administrators.
Fuel refund rules for concrete pumps
If enacted, owners of mobile mounted concrete boom pump vehicles would be treated differently for certain fuel tax refund rules. The bill would change how sections 4082 and 6421 apply so these vehicles can use clause (ii) without the usual use-based test. This could make it easier for those owners to get fuel tax refunds or credits. The change would apply for taxable years beginning after the date of enactment and applies only to vehicles that meet the bill's definition.
Sponsors & CoSponsors
Sponsor
Yakym, Rudy [R-IN-2]
IN • R
Cosponsors
Rep. Schneider, Bradley Scott [D-IL-10]
IL • D
Sponsored 6/11/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov