[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1049 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1049

  To amend the Internal Revenue Code of 1986 to exclude certain truck 
tractors from the Federal excise tax on heavy trucks and trailers sold 
                               at retail.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 2, 2005

 Mr. English of Pennsylvania (for himself, Mr. Davis of Tennessee, Mr. 
Lewis of Kentucky, and Mr. Souder) introduced the following bill; which 
            was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to exclude certain truck 
tractors from the Federal excise tax on heavy trucks and trailers sold 
                               at retail.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION FOR TRACTORS WEIGHING 26,000 POUNDS OR LESS FROM 
              FEDERAL EXCISE TAX ON HEAVY TRUCKS AND TRAILERS.

    (a) In General.--Subsection (a) of section 4051 of the Internal 
Revenue Code of 1986 (relating to imposition of tax) is amended by 
redesignating paragraph (4) as paragraph (5) and by inserting after 
paragraph (3) the following new paragraph:
            ``(4) Exclusion for tractors weighing 26,000 pounds or 
        less.--The tax imposed by paragraph (1) shall not apply to 
        tractors of the kind chiefly used for highway transportation in 
        combination with a trailer or semitrailer if such tractor has a 
        gross vehicle weight of 26,000 pounds or less (as determined 
        under regulations prescribed by the Secretary).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to sales after March 2, 2005.
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