Are Heavy Vehicle Use Tax Fees Going Up?

A comment on our blog suggested that Heavy Vehicle Use Tax fees might be increasing. I looked up the information and sure enough it does appear that at the very least it is being taken into consideration.

Proposed rules under the Safe and Efficient Transportation Act


Under the Safe and Efficient Transportation Act 2011

It Section 4 reads in part:

(a) In General- Subsection (a) of section 4481 of the Internal Revenue Code of 1986 is amended by adding at the end the following:

‘In the case of the use of any highway motor vehicle described in section 127(i) of title 23, United States Code, in lieu of the rate in the table, the rate shall be equal to the lesser of

‘(1) $100 per year, plus $22 for each 1,000 pounds (or function thereof) in excess of 55,000 pounds,

‘(2) $800 per year.

Heavy Vehicle Use Tax

Doing the math the tax will be $100 plus $22 per 1000 pounds over 55, 000. So for a 80, 000 lb tractor trailer combination which currently pay $550 you would see the following fee structure.

$100 for the first 55,000 lbs
$550 for the 25,000 lbs extra pounds ($22 times 25 (000) lbs)
$650 total due for 80,000 lb tractor trailer combination or a $100 increase!

Current rules under The Internal Revenue Code of 1986

Current regulations give a fee structure for units between 55,000 – 75,000 as listed above, anything over that or 75,000-80,000 lbs is $550

At least 55,000 pounds, but not over 75,000 pounds $100 per year plus $22 for each
1,000 pounds (or fraction thereof) in excess of 55,000 pounds.

Over 75,000 pounds $550.

Did you notice the key clause gone from the new proposal, yes, no 75,000 lb cut off which explains the Heavy Vehicle Use Tax fee cap of $800.

This fee increase would impact most trucking companies across North America who operate vehicles in the United States.

Do you want to speak up on the increase of the Heavy Vehicle Use Tax?

Now is the time to speak up for or against this hidden tax increase this link provides options for presenting comments and or contacting the proper elected officials.

Contact our staff for more information at