Modern, Clean, and Safe Trucks Act of 2026
SB4657, titled the Modern, Clean, and Safe Trucks Act of 2026, would repeal the federal 12-percent excise tax on the first retail sale of heavy trucks, tractors, and trailers. The bill’s findings argue that the tax raises the upfront cost of new heavy-duty vehicles, slows replacement of older and less efficient trucks, and discourages adoption of newer clean diesel, electric, and alternative-fuel technologies. It also frames the repeal as a way to accelerate deployment of safer and more environmentally advanced trucks.
The bill amends Chapter 31 of the Internal Revenue Code by striking the subchapter that imposes the heavy truck and trailer excise tax and making a series of conforming changes to related tax provisions. It would apply to sales and installations on or after enactment. The legislation also removes references tied to tax treatment, refunds, and Highway Trust Fund-related provisions that depend on the current excise tax structure.
If enacted, SB4657 would eliminate the federal retail excise tax on heavy trucks, tractors, and trailers, reducing the purchase price of new commercial vehicles and altering federal tax administration for this category of equipment. It would amend multiple sections of the Internal Revenue Code, including provisions governing excise taxes, refunds, and related Highway Trust Fund allocations, and would affect truck manufacturers, dealers, fleet operators, trailer sellers, and purchasers of heavy-duty vehicles. The bill could also have indirect effects on Highway Trust Fund revenues by removing a source of receipts currently deposited there.
The bill is presented in strongly supportive terms, with its findings emphasizing cleaner technology, safety improvements, fuel savings, and economic benefits for the trucking and manufacturing sectors. No committee transcript or vote history is available, but the introduction by bipartisan sponsors suggests at least some cross-party interest in repealing the tax. Overall, the available record indicates a favorable framing of the bill rather than organized opposition in the materials provided.
The main point of contention is fiscal: supporters argue the excise tax is outdated, discourages modernization, and disproportionately burdens cleaner trucks, while the bill itself acknowledges that Congress should consider a more reliable revenue source for the Highway Trust Fund. Another likely area of debate is whether repealing the tax would meaningfully accelerate fleet turnover and emissions reductions, or instead reduce federal transportation revenue without guaranteed environmental gains. Stakeholders most likely to disagree include trucking industry groups, vehicle manufacturers, environmental advocates, and budget or infrastructure policymakers concerned about Highway Trust Fund financing.