H.R. 2424 · On the floor · Taxation

Modern, Clean, and Safe Trucks Act of 2025

What it does

• Repeal the 12% federal excise tax on first retail sales of heavy trucks, trailers, and tractors weighing over specified thresholds.
• Remove excise tax collections that currently flow into the Highway Trust Fund, which funds surface transportation programs.
• Apply repeal to truck bodies and chassis over 33,000 pounds, trailers over 26,000 pounds, and tractors over 19,500 pounds used for highway transport.

Official summary

Modern, Clean, and Safe Trucks Act of 2025 This bill repeals the 12% federal excise tax imposed on the first retail sale of certain heavy trucks, trailers, and tractors that generally are used on the highway. As background, a 12% federal excise tax is imposed on the sale price (of the first retail sale) of truck bodies and chassis suitable for use with a vehicle having a gross vehicle weight of over 33,000 pounds; truck trailer and semitrailer bodies and chassis suitable for use with a vehicle having a gross vehicle weight over 26,000 pounds; and tractors that are generally used for highway transportation in combination with a trailer or semitrailer, have a gross vehicle weight over 19,500 pounds, and have a gross combined weight of greater than 33,000 pounds. Amounts collected from the excise tax on the retail sale of heavy trucks, trailers, and tractors are deposited into the Highway Trust Fund. (The Highway Trust Fund supports surface transportation programs and projects.) Under current law, the excise tax on the retail sale of heavy trucks, trailers, and tractors expires on October 1, 2028.

Latest action

Apr 30, 2026: ASSUMING FIRST SPONSORSHIP - Mr. LaHood asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 2424, a bill originally introduced by Representative LaMalfa, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.

Committee: House Ways and Means