To amend the Internal Revenue Code of 1986 to provide an excise tax credit for certain heavy trucks when operated in power take-off mode.

HR 9059 creates a tax credit for operators of concrete pump trucks used in stationary mode (not while moving). Specifically, it allows a credit equal to 55% of the gasoline tax paid on fuel used in these vehicles during the taxpayer’s taxable year. The credit applies to mobile concrete boom pump trucks that operate in "power take-off mode" while stationary, which are defined as vehicles with mounted concrete pumps and related parts. This change takes effect for fuel used after December 31, 2024, directly benefiting owners of these specialized construction vehicles.