119 STAT. 1946
PUBLIC LAW 109–59—AUG. 10, 2005
Subtitle B—Excise Tax Reform and Simplification PART 1—HIGHWAY EXCISE TAXES SEC. 11111. MODIFICATION OF GAS GUZZLER TAX.
26 USC 4064 note.
(a) UNIFORM APPLICATION OF TAX.—Subparagraph (A) of section 4064(b)(1) (defining automobile) is amended by striking the second sentence. (b) EFFECTIVE DATE.—The amendment made by this section shall take effect on October 1, 2005. SEC. 11112. EXCLUSION FOR TRACTORS WEIGHING 19,500 POUNDS OR LESS FROM FEDERAL EXCISE TAX ON HEAVY TRUCKS AND TRAILERS.
26 USC 4051 note.
(a) IN GENERAL.—Subsection (a) of section 4051 (relating to imposition of tax) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph: ‘‘(4) EXCLUSION FOR TRACTORS WEIGHING 19,500 POUNDS OR LESS.—The tax imposed by paragraph (1) shall not apply to tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer if— ‘‘(A) such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and ‘‘(B) such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary).’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to sales after September 30, 2005. SEC. 11113. VOLUMETRIC EXCISE TAX CREDIT FOR ALTERNATIVE FUELS.
(a) IMPOSITION OF TAX.— (1) IN GENERAL.—Section 4041(a)(2)(B) (relating to rate of tax) is amended— (A) by adding ‘‘and’’ at the end of clause (i), (B) by striking clauses (ii) and (iii), (C) by striking the last sentence, and (D) by adding after clause (i) the following new clause: ‘‘(ii) in the case of liquefied natural gas, any liquid fuel (other than ethanol and methanol) derived from coal (including peat), and liquid hydrocarbons derived from biomass (as defined in section 29(c)(3)), 24.3 cents per gallon.’’. (2) TREATMENT OF COMPRESSED NATURAL GAS.—Section 4041(a)(3) (relating to compressed natural gas) is amended— (A) by striking ‘‘48.54 cents per MCF (determined at standard temperature and pressure)’’ in subparagraph (A) and inserting ‘‘18.3 cents per energy equivalent of a gallon of gasoline’’, and (B) by striking ‘‘MCF’’ in subparagraph (C) and inserting ‘‘energy equivalent of a gallon of gasoline’’. (3) NEW REFERENCE.—The heading for paragraph (2) of section 4041(a) is amended by striking ‘‘SPECIAL MOTOR FUELS’’ and inserting ‘‘ALTERNATIVE FUELS’’.
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