Expressing the sense of Congress that the Federal excise tax on heavy-duty trucks should not be increased.

the Federal excise tax under section 4051 of the Internal Revenue Code of 1986 on new tractor trailer trucks and certain other heavy-duty trucks inhibits the sale of the cleanest, safest, and most fuel efficient heavy-duty trucks and trailers;

the Federal excise tax on new tractor trailer trucks and certain other heavy-duty trucks adds uncertainty and volatility to the Highway Trust Fund due to the cyclical nature of heavy-duty truck and trailer sales;

the Federal excise tax on new truck tractors, heavy-duty trucks, and certain truck trailers should not be increased; and

Congress should carefully review the detrimental impacts of the Federal excise tax when considering future transportation policy.