A bill to amend the Internal Revenue Code of 1986 to prorate the heavy vehicle use tax between the first and subsequent purchasers of the same vehicle in one taxable period.

Amends Internal Revenue Code provisions concerning the excise tax on heavy highway vehicles (over 55,000 pounds) to provide that if in any taxable period a highway motor vehicle is sold before the last day in such period by the person who paid the excise tax for any portion of such period ending with such last day, the tax shall be reckoned proportionately between such person and the purchaser from the date of the sale.