H.R. 9258 — Concrete Pump Tax Fairness Act

This section imposes a mileage-based user fee on mobile mounted concrete boom pump vehicles at $0.05 per mile for those with gross vehicle weight of 60,000 pounds or less and $0.07 per mile for those exceeding 60,000 pounds. The fee is paid by the vehicle owner on a quarterly basis, credited against taxes paid under sections 4053, 4081, and 4481, deposited into the Highway Trust Fund, and collected using systems coordinated with the Department of Transportation that protect privacy and integrate with existing state mechanisms. The changes apply to taxable years beginning after the date of enactment.