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HR 5400 106th Congress House Taxation Excise tax Transportation and Public Works Trucks

To amend the Internal Revenue Code of 1986 to modify the retail tax on heavy trucks and trailers to exclude tractors suitable for use with vehicles weighing 33,000 pounds or less.

Introduced: October 5, 2000 Introduced by: Lucas, Frank D. Republican · Oklahoma See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 5, 2000
Referred to the House Committee on Ways and Means.
Oct 5, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to modify the retail tax on heavy trucks and trailers to exclude tractors suitable for use with vehicles weighing 33,000 pounds or less and which are not in a trade or business.
What's happening now October 5, 2000

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5400: To amend the Internal Revenue Code of 1986 to modify the retail tax on heavy trucks and trailers to exclude tractors suitable for use with vehicles weighing 33,000 pounds or less.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-5400/
MLA
"H.R. 5400: To amend the Internal Revenue Code of 1986 to modify the retail tax on heavy trucks and trailers to exclude tractors suitable for use with vehicles weighing 33,000 pounds or less.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-5400/.
Bluebook (legal)
H.R. 5400, 106th Cong. (2026), https://openamerica.io/bill/106-HR-5400/.
Markdown link
[H.R. 5400: To amend the Internal Revenue Code of 1986 to modify the retail tax on heavy trucks and trailers to exclude tractors suitable for use with vehicles weighing 33,000 pounds or less.](https://openamerica.io/bill/106-HR-5400/)
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