H.R. 2424 — Modern, Clean, and Safe Trucks Act of 2025

This section states 15 congressional findings concerning the 12-percent federal retail excise tax on new heavy trucks, tractors, and trailers, including its origins in 1917 to finance World War I; its addition of at least $7,000 to trailers, $20,000 to clean diesel trucks, and $50,000 to advanced-technology trucks; its disincentive to replacing older vehicles (nearly half of Class 8 trucks over 10 years old); emissions and fuel savings from newer trucks; disproportionate impact on electric and alternative-fueled vehicles; support for 1.3 million related jobs; variable revenue to the Highway Trust Fund; and the benefits of repeal for deploying cleaner, safer trucks.

This section repeals subchapter C of chapter 31 of the Internal Revenue Code, which imposes a 12% excise tax on the first retail sale of heavy trucks (generally, those rated at more than 33,000 pounds gross vehicle weight), truck trailers, and semitrailers. It makes conforming amendments to related Code sections (e.g., revising definitions of highway vehicle tires under IRC §4072(c) and removing cross-references to the repealed tax) and applies to sales and installations on or after the date of the introduction of this Act.