1. Short title This Act may be cited as the Concrete Pump Tax Fairness Act . 2. Mileage-based user fee for mobile mounted concrete boom pumps (a) In general Chapter 36 of the Internal Revenue Code of 1986 is amended by inserting after subchapter D the following new subchapter: E Mileage-Based User Fee for Mobile Mounted Concrete Boom Pumps Sec. 4491. Imposition of fee. Sec. 4492. Mobile mounted concrete boom pump vehicle defined. Sec. 4493. Method of collecting fee. 4491. Imposition of fee (a) Imposition of fee There is hereby imposed on each mobile mounted concrete boom pump vehicle a fee determined at the applicable rate per mile for each mile traveled in the United States. (b) Applicable rate For purposes of subsection (a), the applicable rate shall be— (1) $0.05 per mile for a mobile mounted concrete boom pump vehicle with a gross vehicle weight which does not exceed 60,000 pounds, and (2) $0.07 per mile for a mobile mounted concrete boom pump vehicle with a gross vehicle weight which exceeds 60,000 pounds. (c) By whom paid The fee imposed by subsection (a) shall be paid by the owner of the mobile mounted concrete boom pump vehicle. (d) Credit against tax At the election of the taxpayer, there shall be allowed as a credit against the fee imposed by subsection (a) for any taxable period the amount of tax imposed with respect to such vehicle under sections 4051, 4081, and 4481 for such period. The credit allowed under the preceding sentence with respect to a quantity of liquid shall be in lieu of a payment under section 6427 with respect to such quantity. (e) Special rules for determining mileage In determining mileage for purposes of this section, the Secretary shall work in close coordination with the Secretary of Transportation to develop a system for administration and compliance with this section. Such system shall— (1) work in tandem with existing technology installed on the affected vehicles, (2) minimize the administrative burdens on pump owners and operators, (3) minimize the administrative burden on