Mobile Mammography Promotion Act of 2025
The Mobile Mammography Promotion Act of 2025 would modify the federal tax code to make fuel used in mobile mammography vehicles cheaper by providing a tax refund and an exemption. Specifically, it creates a refund program under the general fuel tax rules so that the purchaser of motor fuel used in highway vehicles designed exclusively to provide mobile mammography services can receive back the amount of the federal fuel tax paid. It also adds an exemption from the federal motor fuel excise tax for fuels used in such vehicles. The goal is to reduce operating costs for mobile mammography programs, potentially expanding access to breast cancer screening, especially in underserved or rural areas. The changes take effect on the date the bill is enacted. Key features include a refund to the ultimate purchaser of the taxed fuel (no interest) for fuel used in these exclusive mobile mammography vehicles, and an exemption from the federal fuel tax for fuels used in such vehicles. The measure applies only to vehicles designed exclusively to provide mobile mammography services inside the vehicle.
Key Points
- 1Refund mechanism: Adds a new subsection to the fuel refund rule (Section 6427) providing a refund equal to the tax amount on fuel that is used in highway vehicles designed exclusively to provide mobile mammography services, paid to the ultimate purchaser (without interest).
- 2Tax exemption: Adds a new exemption under the federal fuel tax (Section 4041) stating no tax shall be imposed on fuels used in highway vehicles designed exclusively to provide mobile mammography services within the vehicle.
- 3Vehicle scope: Applies only to highway vehicles designed exclusively to provide mobile mammography services to patients inside the vehicle; vehicles used for other purposes do not qualify.
- 4Effective date: Takes effect on the date of enactment of the bill.
- 5Administration: The refunds are handled through the existing IRS framework for fuel refunds; the measure would shift some fuel costs away from operators by returning the tax paid.