Mobile Machinery Tax Fairness Act

Mobile Machinery Tax Fairness Act - Amends the Internal Revenue Code to prohibit the treatment of certain mobile machinery as a highway vehicle, thereby exempting such machinery from federal highway excise taxes.

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3246 Introduced in House (IH)]






108th CONGRESS
  1st Session
                                H. R. 3246

  To amend the Internal Revenue Code of 1986 to provide that certain 
          mobile machinery not be treated as highway vehicles.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 2, 2003

 Mr. Ryan of Wisconsin (for himself, Mr. Pomeroy, Mr. Camp, Mr. Crane, 
Ms. Dunn, Mr. English, Mr. Foley, Mr. Herger, Mr. Hulshof, Mr. Lewis of 
 Georgia, Mr. Ramstad, Mr. Sandlin, Mr. Isakson, Mr. Turner of Texas, 
 Mr. Terry, Mr. Toomey, Mr. Bachus, Mr. Goode, Mr. Wicker, Mr. Wu, Mr. 
 Shuster, Mr. Green of Wisconsin, Mr. Weldon of Florida, Mr. Walden of 
    Oregon, Mr. Otter, Mr. Bonner, Mr. Stupak, Mr. George Miller of 
 California, Mr. Souder, Mr. Pitts, Mr. Taylor of North Carolina, Mr. 
   Quinn, Mr. Ryun of Kansas, Mr. Burton of Indiana, Mr. McHugh, Mr. 
 Upton, Mr. Cannon, Mr. Shays, Mr. Lucas of Kentucky, Mr. Vitter, Mr. 
 Berry, Mr. Tiberi, Mrs. Myrick, Mr. Stenholm, Mr. Burr, Mr. Paul, Mr. 
Pearce, Mr. Simpson, Mr. Simmons, Mr. Istook, Ms. Velazquez, Mr. Davis 
of Tennessee, Mr. Moran of Kansas, Mr. Rogers of Kentucky, Mr. Ehlers, 
 Mr. Petri, Mr. Boehner, Mr. Gerlach, Mr. Manzullo, Mr. Flake, Mr. Tom 
 Davis of Virginia, Ms. Hart, Mr. DeMint, Mr. Sullivan, Mr. Renzi, Mr. 
 Rogers of Michigan, Mr. LaHood, Mr. Ross, Mr. Forbes, Mr. Carter, Mr. 
  Wilson of South Carolina, Mr. Oxley, Mr. Goodlatte, Mr. Bass, Mrs. 
    Jones of Ohio, Mr. Putnam, Mr. Michaud, Mr. Green of Texas, Mr. 
   Sessions, and Mr. Akin) 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 provide that certain 
          mobile machinery not be treated as highway vehicles.

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

SECTION 1. SHORT TITLE.

     This Act may be cited as the ``Mobile Machinery Tax Fairness 
Act''.

SEC. 2. MOBILE MACHINERY NOT TREATED AS HIGHWAY VEHICLE.

    (a) In General.--Subsection (a) of section 7701 (relating to 
definitions) is amended by adding at the end the following new 
paragraph:
            ``(48) Mobile machinery not treated as highway vehicle.--
                    ``(A) In general.--A vehicle which would (but for 
                this paragraph) be treated as a highway vehicle shall 
                not be treated as a highway vehicle if--
                            ``(i) specified machinery is permanently 
                        mounted (by welding, bolting, riveting, or 
                        other means) to the chassis of such vehicle;
                            ``(ii) the chassis of such vehicle has been 
                        specifically designed to serve primarily as a 
                        mobile carriage and mount for the machinery 
                        mounted to the chassis; and
                            ``(iii) the chassis of such vehicle could 
                        not, without substantial structural 
                        modification, be reasonably used as a component 
                        of a vehicle designed to perform a function of 
                        transporting any load other than the machinery 
                        mounted to the chassis (or similar machinery).
                    ``(B) Specified machinery.--For purposes of this 
                paragraph, the term `specified machinery' means any 
                machinery or equipment which performs a construction, 
                manufacturing, processing, farming, mining, drilling, 
                timbering, or similar function if the operation of the 
                machinery or equipment is unrelated to 
                transportation.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act.
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