A Republican bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill is known as the Modern, Clean, and Safe Trucks Act of 2026. It amends the Internal Revenue Code of 1986 to repeal the 12-percent Federal retail excise tax on heavy trucks, tractors, and trailers. The text notes that this tax adds thousands of dollars to the cost of new vehicles and discourages the replacement of older models. By removing this tax, the legislation aims to encourage the purchase of newer vehicles with advanced safety and environmental technologies. The bill also makes several conforming amendments to related tax and code provisions. Finally, the repeal applies to sales and installations on or after the date the Act is enacted.
Yes· 3 of 13
- Scored +7
Would business owners be better off under this?
Reduces capital investment costs for trucking companies and fleet owners.
- Scored +7
Does this make it easier to run a small business?
Significantly lowers upfront capital expenses for independent truckers and small fleet owners purchasing new equipment.
- Scored +6
Does this cut taxes for small businesses?
Repeals the 12-percent Federal retail excise tax on heavy trucks and trailers, lowering acquisition costs for small trucking businesses.
The opposite
- Scored -3
Does this reduce what the federal government owes?
Eliminating the excise tax reduces revenues deposited into the Highway Trust Fund.
- Scored -3
Does this repair or build roads and bridges?
Decreases dedicated revenues for the Highway Trust Fund, potentially impacting infrastructure funding.
- Scored -2
Does this make the government pay for what it commits to?
Removes a dedicated funding stream for the Highway Trust Fund without an immediate replacement.
Who it would affect, and how
Potential Positive Impacts for People
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Lowering the Cost of New Vehicles: Section 3 repeals the 12-percent Federal retail excise tax on heavy trucks, tractors, and trailers. According to Section 2, this tax currently adds $7,000 or more to new trailers, $20,000 or more to clean diesel trucks, and up to $50,000 to trucks with advanced engine technologies. Removing this tax could make purchasing newer vehicles more affordable.
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Encouraging Cleaner and Safer Fleet Upgrades: Section 2 and Section 3 aim to eliminate the financial penalty on buying new equipment. Congress found that repealing the tax would result in the replacement of older internal combustion engine trucks with new heavy-duty trucks that employ the latest safety and environmental technologies.
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Relief for Alternative-Fueled Trucks: Section 2 notes that the current Federal excise tax disproportionately impacts electric and alternative-fueled trucks, which have higher upfront costs. Removing the tax helps reduce this financial barrier to support zero-emission vehicle adoption.
Potential Negative Impacts for People
- Reduction in Highway Trust Fund Revenues: Section 3 removes specific tax receipts that were previously deposited into the Highway Trust Fund. Section 2 acknowledges that the excise tax on heavy trucks, tractors, and trailers provides funds for the Highway Trust Fund, and receipts can vary greatly based on annual sales.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would business owners be better off under this? — Reduces capital investment costs for trucking companies and fleet owners. Would farmers be better off under this? — Lowers the cost of heavy vehicles and trailers frequently utilized in agricultural transport. Would union members be better off under this? — Supports manufacturing and assembly jobs related to heavy-duty trucks and trailers. Would people in cities be better off under this? — Promotes cleaner air through the adoption of modern low-emission and zero-emission vehicles. Would middle-income households be better off under this? — Supports middle-class workers in the trucking and manufacturing sectors.
- Economy And Finance
- Does this make it easier to run a small business? — Significantly lowers upfront capital expenses for independent truckers and small fleet owners purchasing new equipment. Does this cut taxes for small businesses? — Repeals the 12-percent Federal retail excise tax on heavy trucks and trailers, lowering acquisition costs for small trucking businesses. Is this likely to create jobs? — Lowering vehicle costs supports manufacturing, supplier, dealership, and heavy-duty trucking employment. Is this likely to grow the economy? — Reduces financial barriers to upgrading commercial vehicle fleets, boosting efficiency. Does this reduce what the federal government owes? — Eliminating the excise tax reduces revenues deposited into the Highway Trust Fund. Does this make the government pay for what it commits to? — Removes a dedicated funding stream for the Highway Trust Fund without an immediate replacement.
- Environment Energy And Infrastructure
- Does this cut the pollution that drives climate change? — Accelerates the retirement of older high-emission trucks and incentivizes the purchase of cleaner alternative-fueled vehicles. Does this better protect air, water and wildlife? — Promotes the adoption of advanced green engine technologies by removing cost penalties. Does this put more money into wind, solar and other renewable power? — Reduces financial burdens specifically discouraging the adoption of electric and alternative-fueled heavy trucks. Does this repair or build roads and bridges? — Decreases dedicated revenues for the Highway Trust Fund, potentially impacting infrastructure funding.
- Governance And Ideology
- Does this make it easier to do business across state lines? — Eases tax burdens on commercial trucking and interstate logistics.
- 6/2/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Angela AlsobrooksDemocrat · Maryland