Modern, Clean, and Safe Trucks Act of 2026
Sponsored By: Senator Young, Todd [R-IN]
Introduced
Summary
Repeals the 12% federal retail excise tax on heavy trucks, tractors, and trailers. This bill would remove that tax from the Internal Revenue Code and make a set of linked code edits, including new definitions for tires and a narrow "mobile machinery" exception.
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- Truck buyers and fleet operators: Sales and installations of heavy trucks, tractors, and trailers on or after enactment would no longer carry the 12% federal excise tax. This cuts the upfront tax that buyers and dealers currently factor into purchase prices.
- Manufacturers and retailers: The bill strips the tax's implementation rules and removes related Code references. That changes paperwork and tax treatment for sellers and could affect claims for credits or refunds tied to the old tax.
- Tax rules and definitions: Conforming amendments rewrite multiple Internal Revenue Code sections and add a three-part definition of "mobile machinery" and new tire rules to align treatment with the repeal.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Lower taxes for truck buyers
If enacted, this bill would repeal the 12% federal retail excise tax on heavy trucks, tractors, and trailers. Buyers, dealers, manufacturers, and installers would no longer owe that tax for sales and installations on or after the date of enactment. The bill would also make conforming tax-code changes to remove references to the repealed tax. It would also exclude tires used only on qualifying mobile machinery, which would give narrow tax relief to some farm and construction operators.
Sponsors & CoSponsors
Sponsor
Young, Todd [R-IN]
IN • R
Cosponsors
Sen. Alsobrooks, Angela D. [D-MD]
MD • D
Sponsored 6/2/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov