To amend the Internal Revenue Code of 1986 to impose a mileage-based user fee for mobile mounted concrete boom pumps in lieu of the tax on taxable fuels, and for other purposes.

This bill would change the tax rules for mobile mounted concrete boom pumps, which are large machines used to pump concrete at construction sites. Instead of paying the regular fuel tax, owners or operators of these machines would pay a fee based on how many miles the machines travel. No official summary is available for this bill.

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