Modern, Clean, and Safe Trucks Act of 2025
HB2424, titled the Modern, Clean, and Safe Trucks Act of 2025, would repeal the federal excise tax on the first retail sale of heavy trucks, tractors, and trailers. The bill states that the current 12-percent tax raises the cost of new heavy-duty vehicles, discourages fleet replacement, and slows adoption of newer safety, fuel-efficiency, and zero-emission technologies. It also includes findings arguing that newer trucks have significantly reduced emissions and fuel use, and that the tax disproportionately affects electric and alternative-fueled trucks because of their higher upfront costs.
To carry out the repeal, the bill strikes the Internal Revenue Code provisions that impose the heavy truck and trailer excise tax and makes a series of conforming amendments to related tax rules, refund provisions, and Highway Trust Fund references. The repeal would apply to sales and installations on or after the date the bill was introduced, making the change effective immediately if enacted. In practical terms, the bill would remove a long-standing federal tax on new heavy-duty trucks and trailers and alter related tax administration provisions in the Internal Revenue Code.
The bill would amend the Internal Revenue Code of 1986 by eliminating subchapter C of chapter 31, which contains the federal excise tax on heavy trucks and trailers, and by updating several cross-references and refund rules tied to that tax. It would also revise provisions affecting tires used on highway vehicles, tax credits or refunds, and the Highway Trust Fund financing structure by removing references to the repealed tax. The main affected parties would be truck and trailer manufacturers, dealers, fleet operators, and purchasers of new heavy-duty vehicles, including electric and alternative-fuel models.
The available context suggests generally favorable sentiment among the bill’s sponsors and supporters, who frame the measure as a modernization and clean-transport policy that would lower costs and encourage replacement of older, less efficient trucks. The bill was introduced with bipartisan cosponsors, indicating some cross-party support. No committee debate, recorded votes, or opposition statements are provided in the available materials, so the broader legislative sentiment cannot be assessed beyond the sponsor-driven support reflected in the text.
The principal policy dispute is over whether repealing the excise tax would better promote fleet modernization and cleaner vehicles, or whether it would reduce a federal revenue source tied to the Highway Trust Fund. The bill’s findings argue that the tax is outdated, burdensome, and especially harmful to adoption of advanced and zero-emission trucks, while also acknowledging that Congress should consider a more reliable revenue mechanism for highway funding. Potential critics would likely focus on the loss of dedicated revenue and the absence of a replacement funding source, whereas supporters emphasize lower vehicle costs, improved safety, and environmental benefits from faster turnover to newer trucks.