Mobile Mammography Promotion Act of 2021
This bill exempts from the motor fuel excise tax fuel used in any highway vehicle designed exclusively to provide mobile mammography services.
To amend the Internal Revenue Code of 1986 to allow refunds of Federal 
 motor fuel excise taxes on fuels used in mobile mammography vehicles.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Mobile Mammography Promotion Act of 
2021''.

SEC. 2. REFUNDS OF FEDERAL MOTOR FUEL EXCISE TAXES FOR FUEL USED IN 
              MOBILE MAMMOGRAPHY VEHICLES.

    (a) Refunds.--Section 6427 of the Internal Revenue Code of 1986 
(relating to fuels not used for taxable purposes) is amended by 
inserting after subsection (e) the following new subsection:
    ``(f) Fuels Used in Mobile Mammography Vehicles.--Except as 
provided in subsection (k), if any fuel on which tax was imposed by 
section 4041 or 4081 is used in any highway vehicle designed 
exclusively to provide mobile mammography services to patients within 
such vehicle, the Secretary shall pay (without interest) to the 
ultimate purchaser of such fuel an amount equal to the aggregate amount 
of the tax imposed on such fuel.''.
    (b) Exemption From Retail Tax.--Section 4041 of such Code is 
amended by adding at the end the following new subsection:
    ``(n) Fuels Used in Mobile Mammography Vehicles.--No tax shall be 
imposed under this section on any liquid sold for use in, or used in, 
any highway vehicle designed exclusively to provide mobile mammography 
services to patients within such vehicle.''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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Mobile Mammography Promotion Act of 2021
To amend the Internal Revenue Code of 1986 to allow refunds of Federal motor fuel excise taxes on fuels used in mobile mammography vehicles.
Mobile Mammography Promotion Act of 2021
Rep. Luetkemeyer, Blaine