A bill to amend the Internal Revenue Code of 1986 to extend the excise tax exemption to sales of certain trucks assembled by nonprofit educational organizations.

Amends the Internal Revenue Code to exempt from the excise tax on heavy trucks and trailers sold at retail, any automobile truck, truck trailer, or semitrailer assembled by students and sold as part of a program included in the regular curriculum of a nonprofit educational organization, but only if the sale proceeds are used solely to defray program costs. Provides that any excise tax paid with respect to such sale shall be deemed to be an overpayment by the organization.