It’s been nearly 10 years since I started serving as ACPA’s man in Washington. Much of that time has been spent on tax issues, specifically fighting back against IRS efforts to apply the 12 percent tax on the purchase of concrete pumps, and working to forward legislation that would exempt job site fuel consumption from federal highway excise taxes.
It’s crunch time in D.C., as all of the unfinished legislative business piled up over the course of the year comes to a head. ACPA is making good progress on the Hill related to the overtaxing of concrete pumps for job site fuel use. For more information on that initiative, see the article on page 32 of this issue.
In the 2014 midterm elections, the GOP rode a wave of discontent with President Obama to win big gains at every level of government. Republicans picked up nine seats in the Senate, 12 seats in the House (possibly 13 by the time you read this), three governorships (including two in the traditionally blue states of Maryland and Massachusetts), and control of 11 state legislative chambers.
On September 15, 2014, Congressman Roger Williams (R-TX25) and Congressman Earl Blumenauer (D-OR03) introduced the American Concrete Pump Tax Fairness Act of 2014 (HR 5474). This bill rights the wrong of the 2004 JOBS Act that indirectly prevented concrete pumps from maintaining their previous fuel tax exemption by applying a 7500 miles per year prerequisite.
Since 2004, concrete pump owners have been required to pay federal excise taxes on 100 percent of the fuel they consume, even though on average, more than 55 percent of it is used in offhighway, jobsite operations.