No recorded roll-call vote on this bill yet
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.
Library of Congress summary, Mar 27, 2025
No amendments offered
No cost estimate or committee report yet
Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.