Sec. 11144. TREASURY STUDY OF HIGHWAY FUELS USED BY TRUCKS FOR NON-TRANSPORTATION PURPOSES

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## SEC. 11144 TREASURY STUDY OF HIGHWAY FUELS USED BY TRUCKS FOR NON-TRANSPORTATION PURPOSES ###

(a)Study The Secretary of the Treasury shall conduct a study regarding the use of highway motor fuel by trucks that is not used for the propulsion of the vehicle. As part of such study— ####

(1)in the case of vehicles carrying equipment that is unrelated to the transportation function of the vehicle— #####

(A)the Secretary of the Treasury, in consultation with the Secretary of Transportation, and with public notice and comment, shall determine the average annual amount of tax-paid fuel consumed per vehicle, by type of vehicle, used by the propulsion engine to provide the power to operate the equipment attached to the highway vehicle, and #####

(B)the Secretary of the Treasury shall review the technical and administrative feasibility of exempting such nonpropulsive use of highway fuels from the highway motor fuels excise taxes, and, if such exemptions are technically and administratively feasible, shall propose options for implementing such exemptions for— ######

(i)mobile machinery (as defined in section 4053(8) of the Internal Revenue Code of 1986) whose nonpropulsive fuel use exceeds 50 percent, and ######

(ii)any highway vehicle which consumes fuel for both transportation and non-transportation-related equipment, using a single motor, ####

(2)in the case where non-transportation equipment is run by a separate motor— #####

(A)the Secretary of the Treasury shall determine the annual average amount of fuel exempted from tax in the use of such equipment by equipment type, and #####

(B)the Secretary of the Treasury shall review issues of administration and compliance related to the present-law exemption provided for such fuel use, and ####

(3)the Secretary of the Treasury shall— #####

(A)estimate the amount of taxable fuel consumed by trucks and the emissions of various pollutants due to the long-term idling of diesel engines, and #####

(B)determine the cost of reducing such long-term idling through the use of plug-ins at truck stops, auxiliary power units, or other technologies. ###

(b)Report Not later than January 1, 2007, the Secretary of the Treasury shall report the findings of the study required under subsection

(a)to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives.