H.R. 9059House118th Congress (2023-2025)In Committee

To amend the Internal Revenue Code of 1986 to provide an excise tax credit for certain heavy trucks when operated in power take-off mode.

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Updated January 20, 2026 at 5:56 PM UTC

The bill changes the Internal Revenue Code to give an excise tax credit for certain concrete boom pump trucks when they run in power‑take‑off (PTO) mode. It modifies the “use‑based test” rules so these vehicles can qualify for the credit, but limits the credit to 55 % of the gasoline tax that would otherwise apply. The change applies to fuel used in taxable years ending after December 31, 2024 and affects owners and operators of mobile‑mounted concrete boom pump vehicles.

Key Provisions

Amends clause (iv) of section 6421(e)(2)(C) to revise the language of the use‑based test and replace references to “this clause” with “this subclause”.
Adds a new subclause (II) that treats mobile‑mounted concrete boom pump vehicles as meeting the use‑based test, but caps the credit at 55 % of the gasoline tax amount calculated on gallons used.
Adds subclause (III) defining “mobile‑mounted concrete boom pump vehicle” as a mobile machine with a concrete boom pump operated in PTO mode while not traveling.
Sets the effective date of these amendments to apply to fuel used in taxable years ending after December 31, 2024.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 18, 2024

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HouseIntro Referral

Introduced in House

July 18, 2024

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 18, 2024

Bill Text

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Introduced in HouseIssued July 18, 2024

118th CONGRESS

2d Session

H. R. 9059

IN THE HOUSE OF REPRESENTATIVES

July 18, 2024

Mr. Blumenauer 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 an excise tax credit for certain heavy trucks when operated in power take-off mode.

Excise tax credit for certain concrete pump trucks

(a)

In general

Clause (iv) of section 6421(e)(2)(C) of the Internal Revenue Code of 1986 is amended—

(1)

by striking For purposes of clause (ii)(II), the use-based test and inserting “For purposes of clause (ii)(II)—

(I)

In general

Except as provided in subclause (II), the use-based test

(2)

by striking this clause and inserting this subclause, and

(3)

by adding at the end the following new subclauses:

(II)

Exception

In the case of any mobile mounted concrete boom pump vehicle which does not meet the requirements of subclause (I), such vehicle shall be deemed to meet the use-based test, but the amount of the payment under subsection (a) with respect to gasoline used in such vehicle shall not exceed 55 percent of the amount determined by multiplying the number of gallons of gasoline used in such vehicle during the taxpayer’s taxable year by the rate at which tax was imposed on such gasoline under section 4081.

(III)

Mobile mounted concrete boom pump vehicle

For purposes of this clause, the term mobile mounted concrete boom pump vehicle means a vehicle which is mobile machinery (as defined in section 4053(8)) on which the mounted machinery consists of a concrete boom pump and related subordinate parts, and which is operated in power take-off mode while not traveling.

(b)

Effective date

The amendments made by this section shall apply to fuel used in taxable years ending after December 31, 2024.