Modern, Clean, and Safe Trucks Act of 2025
Key claim: HR2424 would repeal the 12% federal excise tax on the first retail sale of heavy trucks, trailers, and tractors, eliminating a revenue stream currently deposited into the Highway Trust Fund.
Abstract
(HR2424 · 119th Congress) 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 (2026-04-30): 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.
Why this matters
The 12% heavy-truck FET is one of the oldest dedicated revenue sources for the Highway Trust Fund, which finances federal highway and transit programs. Repealing it without a replacement mechanism would widen an already structural HTF shortfall, while proponents argue removal would accelerate fleet turnover to newer, cleaner, and safer trucks. The bill is at the introduction stage and has not advanced.