ATD Legislative Priorities

The Federal Excise Tax on New Heavy-Duty Trucks Should be Repealed

Congress imposes a 12 percent federal excise tax (FET) on most new heavy-duty trucks. The FET depresses new heavy-duty truck sales and delays the deployment of cleaner, safer and more fuel-efficient trucks. This burdensome tax is in addition to the nearly $40,000 in new and recent federal emissions and fuel-economy mandates that will make it harder for small businesses to afford a new heavy-duty truck. Congress should pass legislation, H.R. 2946, to repeal this harmful and outdated tax to stimulate the U.S. sale of new heavy duty trucks as part of tax reform.

Bill Text for H.R.2946 - Heavy Truck, Tractor, and Trailer Retail Federal Excise Tax Repeal Act of 2017
Cosponsors for H.R. 2946
Press Release on Support for H.R. 2946
Transport Topics: Time is Right to Repeal Federal Excise Tax by Steve Parker, ATD Chairman

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Tax Reform Must Ensure That Any Changes to LIFO and Like-Kind Exchanges (LKE) Do Not Negatively Impact Small Business

Limiting the use of LIFO and like-kind exchanges would take working capital away from truck dealerships that could be used to maintain or create jobs. Previous tax reform proposals would repeal LIFO, and significantly restrict the amount and type of business property that would qualify for LKE treatment. The House Republican Tax Blueprint is the basis for tax reform legislation expected later this year.

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Congress Should Repeal the Estate Tax 

The estate tax can force the sale of illiquid dealership assets and destroy the viability of the dealership. In 2013 Congress passed a permanent estate tax bill, setting a 40 percent tax rate and a $5 million exemption. The House Republican “Tax Blueprint,” the basis for tax reform legislation expected later this year, includes repeal of the estate tax. Legislation has also been introduced in the House and Senate to repeal the estate tax. NADA supports repeal of the estate tax to help protect family businesses.

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Phase 2:

Greenhouse Gas (GHG) Emissions and Fuel Efficiency Standards for Medium and Heavy-Duty Engines and Vehicles

Highway Trust Fund

Read ATD's testimony regarding the Highway Trust Fund: U.S. House TestimonyU.S. Senate Testimony