This legislation establishes a new mileage-based user fee for mobile mounted concrete boom pump vehicles , replacing the current federal fuel taxes for these specialized vehicles. The fee, paid by the vehicle owner, is imposed on each mile traveled in the United States, with rates set at $0.05 per mile for vehicles up to 60,000 pounds and $0.07 per mile for heavier vehicles. To avoid double taxation, taxpayers can elect a credit against this new mileage fee for existing taxes paid under sections 4053, 4081, and 4481, foregoing traditional fuel tax refunds. The bill directs the Secretaries of Treasury and Transportation to develop an administrative system that integrates with existing technology, minimizes burdens, and protects privacy. This system will also integrate with state and local transportation revenue mechanisms and allow for third-party administration. All revenues generated from this quarterly collected fee will be deposited into the Highway Trust Fund , with the act taking effect for taxable years beginning after its enactment.