1. Short title This Act may be cited as the Modern, Clean, and Safe Trucks Act of 2023 . 2. Findings Congress finds that— (1) the 12-percent Federal retail excise tax on certain new heavy trucks, tractors, and trailers, coupled with new regulatory mandates, significantly increases the cost of new heavy-duty trucks, tractors, and trailers and discourages the replacement of older, less environmentally clean and less fuel economical vehicles; (2) this 12-percent Federal retail excise tax is the highest percentage rate of any Federal ad valorem excise tax; (3) the Federal excise tax was first levied by Congress in 1917 to help finance America's involvement in World War I; (4) the 12-percent Federal retail excise tax routinely adds between $12,000 and $22,000 to the cost of a new heavy truck, tractor, or trailer; (5) nearly half of the Class 8 trucks on the road are over 10 years old and lack a decade of environmental and safety technological advancements; (6) from 2007 to 2020, new trucks have reduced carbon dioxide emissions by 202,000,000 tons, nitrogen oxide emissions by 27,000,000 tons, and saved 20,000,000,000 gallons of diesel and 472,000,000 barrels of crude oil; (7) an owner of a single Class 8 truck powered by the latest clean diesel engine can expect to save about 2,200 gallons of fuel each year compared to previous generations of technology; (8) since the late 1990s, cleaner fuel and advanced engines have combined to reduce nitrogen oxide (NO x ) emissions and particulate matter (PM) emissions by 98 percent; (9) the Federal excise tax disproportionately impacts electric and alternative-fueled trucks, which currently have a higher up front cost, at a time when adoption of these technologies is needed to accelerate the transition to zero emission vehicles and the reduction of carbon pollution from transportation; (10) In 2020, there were approximately 1,300,000 United States manufacturing, supplier, dealership, and heavy-duty trucking and trailer related jobs