# Plain Language Summary: Modern, Clean, and Safe Trucks Act of 2025

This bill would eliminate a 12 percent federal tax that's currently added to the price of new heavy trucks and trailers. Right now, when a trucking company buys a new semi-truck or trailer, the federal government adds this tax on top of the purchase price—which can add $7,000 to the cost of a new trailer, $20,000 or more for a new diesel truck, and up to $50,000 for trucks with advanced engine technology. The bill would simply remove this tax entirely, making new trucks cheaper to buy.

The supporters of this bill argue that the high cost created by this tax discourages trucking companies from replacing their old vehicles with newer ones. They point out that nearly half of the heavy trucks on the road today are over 10 years old and lack modern safety and environmental technology. According to the bill, newer trucks are significantly cleaner and more fuel-efficient—for example, a single modern truck can save about 2,200 gallons of fuel per year compared to older models, and new trucks have reduced emissions dramatically since the late 1990s. By making new trucks more affordable, the bill's supporters believe companies would upgrade their fleets more often, which would put cleaner, safer vehicles on the road and reduce pollution.

The tax being eliminated was originally created back in 1917 to help pay for World War I, and the bill notes that it's the highest percentage federal excise tax on any product. The bill also mentions that removing this tax would help the electric and alternative-fuel truck industry, since those vehicles currently cost more upfront and are hit especially hard by the tax. However, the bill doesn't explain how the government would replace the revenue this tax currently generates for highway maintenance and infrastructure, which is an important consideration since this money currently goes into the Highway Trust Fund.

Modern, Clean, and Safe Trucks Act of 2025

LaMalfa, Doug

Modern, Clean, and Safe Trucks Act of 2025This 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<ul><li>truck bodies and chassis suitable for use with a vehicle having a gross vehicle weight of over 33,000 pounds;</li><li>truck trailer and semitrailer bodies and chassis suitable for use with a vehicle having a gross vehicle weight over 26,000 pounds; and</li><li>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&nbsp;weight of greater than 33,000 pounds.</li></ul>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.