mobile mounted concrete boom pump vehicle In the case of a mobile mounted concrete boom pump vehicle (as defined in section 4492), clause (ii) shall be applied without regard to subclause (II) (relating to the use-based test). . (c) Nontaxable use Section 4082(b) of such Code is amended by inserting (other than a use by a vehicle described in clause (v) thereof) after section 6421(e)(2)(C) . (d) Deposit into Highway Trust Fund Section 9503(b)(1) of such Code is amended by striking and at the end of subparagraph (D), by striking the period at the end of subparagraph (E) and inserting , and , and by inserting after paragraph (E) the following new subparagraph: (F) section 4491 (relating to vehicle mileage tax). . (e) Clerical amendment The table of subchapters for chapter 36 of such Code is amended by inserting after the item relating to subchapter D the following new item: Subchapter E. Mileage-based user fee for mobile mounted concrete boom pumps . (f) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.