Trucking Groups Push Excise Tax Repeal, Cargo Theft Bills Before Recess

Trucking advocates are pushing Congress to advance legislation on the federal excise tax on heavy trucks and cargo theft before lawmakers leave Washington for recess.

What trucking bills are moving on Capitol Hill right now?

Industry groups are lobbying for two priority measures: repeal of the 12% federal excise tax (FET) on Class 8 trucks and trailers, and new federal oversight of cargo theft. The timing is tight. Congress typically leaves Washington for extended recesses in late September and October, compressing the legislative calendar before the end of the fiscal year on September 30.

The federal excise tax adds roughly $22,000 to the price of a new Class 8 tractor. Carriers pay the tax at purchase. The American Trucking Associations (ATA) and Owner-Operator Independent Drivers Association (OOIDA) have both called for repeal, arguing the tax raises equipment costs without funding highway maintenance. Revenue from the FET goes to the general Treasury, not the Highway Trust Fund.

Cargo theft has drawn renewed attention after a string of high-value heists. Criminals have stolen freight by impersonating legitimate carriers and using fake pickup documents. Federal prosecutors have charged multiple theft rings this year, but no single agency tracks cargo theft nationwide. The FBI's Uniform Crime Reporting (UCR) program does not require local agencies to report cargo theft as a separate category, leaving industry groups to rely on private data from CargoNet and SensiGuard.

Trucking groups want Congress to mandate federal cargo theft reporting and create a task force to coordinate enforcement across state lines. The push comes as thieves have used broker-style models to move stolen goods and contraband across borders.

Why the excise tax repeal matters for small fleets

The 12% FET applies to tractors, trailers, and certain heavy-duty trucks with a gross vehicle weight rating (GVWR) over 33,000 pounds. A $185,000 tractor carries a $22,200 tax. A $50,000 trailer adds $6,000. For a small fleet buying two tractors and three trailers, the FET alone totals $62,400.

Repeal would lower upfront equipment costs, but it would not change financing terms or trade-in values overnight. Lenders base loan-to-value ratios on the truck's total purchase price, including the tax. If the tax disappears, the base price might rise as manufacturers adjust pricing, or it might fall if competition holds. The net effect depends on OEM pricing strategy, which is outside FMCSA or DOT jurisdiction.

Owner-operators and small fleets often finance equipment over five to seven years. The FET is rolled into the principal, so carriers pay interest on the tax amount for the life of the loan. A $22,200 tax financed at 6% over six years costs roughly $4,200 in interest. Repeal would eliminate that interest burden on future purchases, but it would not affect trucks already financed.

The excise tax does not fund highway construction or maintenance. It is not part of the Highway Trust Fund, which is funded by diesel fuel taxes (24.4 cents per gallon) and the Heavy Vehicle Use Tax (HVUT, $100 to $550 annually based on weight). The FET is a general revenue tax dating to 1917, originally imposed to fund World War I. It has survived multiple repeal attempts.

What cargo theft legislation would do

Industry groups are pushing for federal cargo theft reporting requirements and a multi-agency task force. Current law does not require local police or state agencies to report cargo theft to the FBI's UCR system. The FBI collects cargo theft data voluntarily through its National Cargo Theft Task Force, but participation is inconsistent. CargoNet, a private theft-tracking service owned by Verisk, reported $31.8 million in freight stolen over five Labor Day weekends, but that figure reflects only thefts reported to CargoNet members, not a national total.

Proposed legislation would require the FBI to collect cargo theft data as a separate UCR category and publish annual reports. It would also create a federal task force combining FBI, Customs and Border Protection (CBP), and state law enforcement to investigate multi-state theft rings. The task force would have authority to coordinate with FMCSA on cases involving fraudulent operating authority or stolen carrier credentials.

Cargo theft often involves FMCSA violations. Thieves register shell companies with legitimate-looking USDOT numbers and MC authority, then use those credentials to impersonate real carriers on load boards. FMCSA can revoke operating authority for fraud, but the agency does not have criminal enforcement power. The FBI handles criminal cases, but cargo theft is not a federal crime unless it crosses state lines or involves interstate commerce, which triggers the Hobbs Act (robbery affecting interstate commerce, 18 U.S.C. § 1951).

A federal task force would streamline coordination between FMCSA's authority-revocation process and FBI criminal investigations. Right now, a carrier whose identity is stolen has to file separate complaints with FMCSA (to report fraudulent use of their MC number), the FBI (if the theft crosses state lines), and local police (where the theft occurred). A task force would centralize intake and share leads across agencies.

What small fleets should watch

If the excise tax repeal passes, it would take effect on a date specified in the bill, typically 30 to 90 days after enactment. Carriers planning equipment purchases should watch the legislative calendar. Buying before the effective date means paying the full 12% FET. Buying after means no FET, but possibly higher base prices if manufacturers adjust.

If cargo theft legislation passes, carriers should expect new reporting requirements. The FBI would likely require carriers to report thefts through a federal portal, separate from insurance claims. FMCSA might add cargo theft questions to the MCS-150 biennial update or create a new incident-reporting form. Carriers already report crashes through the FMCSA crash database, but cargo theft is not currently tracked in the Safety Measurement System (SMS) or CSA scores.

Cargo theft does not directly affect CSA percentiles, but it can trigger unsafe driving or hours-of-service (HOS) violations if a driver is coerced or if a stolen truck is driven in violation of HOS rules. A carrier whose truck is stolen should file a police report immediately and notify FMCSA if the thief uses the truck under the carrier's USDOT number. FMCSA can place the stolen truck out of service in the Motor Carrier Management Information System (MCMIS), preventing it from passing roadside inspections.

Timeline and next steps

Congress has not published bill numbers or hearing dates for either the excise tax repeal or cargo theft legislation as of September 14, 2026. Industry groups are lobbying for floor votes before the September 30 fiscal year deadline, but both measures would likely be attached to larger bills rather than passed as standalone legislation. The excise tax repeal could be added to a tax package or continuing resolution. Cargo theft reporting could be added to an appropriations bill funding the FBI or Department of Justice.

Carriers should monitor the ATA and OOIDA legislative updates for bill numbers and hearing schedules. If either measure passes, FMCSA would publish implementation guidance in the Federal Register, typically 60 to 90 days before the effective date. Carriers would receive notice through FMCSA email alerts and the agency's public docket system.

For now, the 12% FET remains in effect on all new Class 8 trucks and trailers. Cargo theft remains a patchwork of state and local enforcement with no federal reporting mandate. Small fleets buying equipment this fall should budget for the full FET. Carriers hit by cargo theft should file police reports, notify their insurer, and report fraudulent use of their operating authority to FMCSA through the National Consumer Complaint Database at nccdb.fmcsa.dot.gov.