What does Preamble of Modern, Clean, and Safe Trucks Act of 2026 do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to repeal the excise tax on heavy trucks and trailers.

What does SHORT TITLE. of Modern, Clean, and Safe Trucks Act of 2026 do?

This bill is formally titled the Modern, Clean, and Safe Trucks Act of 2026.

What does FINDINGS. of Modern, Clean, and Safe Trucks Act of 2026 do?

This section outlines findings related to a 12-percent Federal retail excise tax on new heavy trucks, tractors, and trailers. The text states this tax increases the cost of new vehicles and discourages replacement of older, less efficient models. It highlights that the tax is the highest percentage rate of any Federal ad valorem excise tax and adds significant costs to new trucks. The findings indicate that a substantial portion of trucks on the road are older models lacking recent environmental and safety advancements. The section emphasizes potential environmental and fuel savings from newer diesel technologies. It notes that the tax disproportionately impacts electric and alternative-fueled trucks, hindering the adoption of zero-emission vehicles. The findings also mention the significant number of jobs supported by the manufacturing, supplier, dealership, and trucking industries. The text suggests exploring a more reliable revenue mechanism for the Highway Trust Fund and proposes eliminating the Federal excise tax on trucks to promote the deployment of modern, clean, and safe vehicles.

What does REPEAL OF EXCISE TAX ON HEAVY TRUCKS AND TRAILERS. of Modern, Clean, and Safe Trucks Act of 2026 do?

This section repeals subchapter C of chapter 31 of the Internal Revenue Code of 1986, which pertains to an excise tax on heavy trucks and trailers. Section 4072(c) of the Internal Revenue Code is amended to clarify the definition of 'tires of the type used on highway vehicles,' including an exception for tires used exclusively on mobile machinery. Several sections (4221, 4222, 4293, 4483, 6416, and 9503) of the Internal Revenue Code are amended to conform to the repeal of the excise tax. The amendments apply to sales and installations occurring on or after the date of enactment of this Act.

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Modern, Clean, and Safe Trucks Act of 2026

Last updated: 6/2/2026 · Introduced: 6/2/2026

Author: Todd Young (R-IN)

TL;DR (AI)

This bill eliminates a 12% federal excise tax on new heavy trucks and trailers.
The bill clarifies the definition of 'tires of the type used on highway vehicles' to exclude those used exclusively on mobile machinery.
Related sections of the Internal Revenue Code are amended to align with the repeal of the excise tax, applying to sales and installations after the bill's enactment.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

4 sections

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