To amend the Internal Revenue Code of 1986 to provide that certain mobile machinery not be treated as highway vehicles.

October 2, 2003

Mr. RYAN of Wisconsin (for himself, Mr. POMEROY, Mr. CAMP, Mr. CRANE, Ms. DUNN, Mr. ENGLISH, Mr. FOLEY, Mr. HERGER, Mr. HULSHOF, Mr. LEWIS of Georgia, Mr. RAMSTAD, Mr. SANDLIN, Mr. ISAKSON, Mr. TURNER of Texas, Mr. TERRY, Mr. TOOMEY, Mr. BACHUS, Mr. GOODE, Mr. WICKER, Mr. WU, Mr. SHUSTER, Mr. GREEN of Wisconsin, Mr. WELDON of Florida, Mr. WALDEN of Oregon, Mr. OTTER, Mr. BONNER, Mr. STUPAK, Mr. GEORGE MILLER of California, Mr. SOUDER, Mr. PITTS, Mr. TAYLOR of North Carolina, Mr. QUINN, Mr. RYUN of Kansas, Mr. BURTON of Indiana, Mr. MCHUGH, Mr. UPTON, Mr. CANNON, Mr. SHAYS, Mr. LUCAS of Kentucky, Mr. VITTER, Mr. BERRY, Mr. TIBERI, Mrs. MYRICK, Mr. STENHOLM, Mr. BURR, Mr. PAUL, Mr. PEARCE, Mr. SIMPSON, Mr. SIMMONS, Mr. ISTOOK, Ms. VELAZQUEZ, Mr. DAVIS of Tennessee, Mr. MORAN of Kansas, Mr. ROGERS of Kentucky, Mr. EHLERS, Mr. PETRI, Mr. BOEHNER, Mr. GERLACH, Mr. MANZULLO, Mr. FLAKE, Mr. TOM DAVIS of Virginia, Ms. HART, Mr. DEMINT, Mr. SULLIVAN, Mr. RENZI, Mr. ROGERS of Michigan, Mr. LAHOOD, Mr. ROSS, Mr. FORBES, Mr. CARTER, Mr. WILSON of South Carolina, Mr. OXLEY, Mr. GOODLATTE, Mr. BASS, Mrs. JONES of Ohio, Mr. PUTNAM, Mr. MICHAUD, Mr. GREEN of Texas, Mr. SESSIONS, and Mr. AKIN) introduced the following bill; which was referred to the Committee on Ways and Means

To amend the Internal Revenue Code of 1986 to provide that certain mobile machinery not be treated as highway vehicles.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the `Mobile Machinery Tax Fairness Act'.

SEC. 2. MOBILE MACHINERY NOT TREATED AS HIGHWAY VEHICLE.

(a) IN GENERAL- Subsection (a) of section 7701 (relating to definitions) is amended by adding at the end the following new paragraph:

`(48) MOBILE MACHINERY NOT TREATED AS HIGHWAY VEHICLE-

`(A) IN GENERAL- A vehicle which would (but for this paragraph) be treated as a highway vehicle shall not be treated as a highway vehicle if--

`(i) specified machinery is permanently mounted (by welding, bolting, riveting, or other means) to the chassis of such vehicle;

`(ii) the chassis of such vehicle has been specifically designed to serve primarily as a mobile carriage and mount for the machinery mounted to the chassis; and

`(iii) the chassis of such vehicle could not, without substantial structural modification, be reasonably used as a component of a vehicle designed to perform a function of transporting any load other than the machinery mounted to the chassis (or similar machinery).

`(B) SPECIFIED MACHINERY- For purposes of this paragraph, the term `specified machinery' means any machinery or equipment which performs a construction, manufacturing, processing, farming, mining, drilling, timbering, or similar function if the operation of the machinery or equipment is unrelated to transportation.'.

(b) EFFECTIVE DATE- The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.

END