A bill to amend the Internal Revenue Code of 1954 to exempt farmers from the highway use tax on heavy trucks used for farm purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt farmers from the highway use tax on heavy trucks if the farmer: (1) uses such vehicle primarily for farming purposes; and (2) is not a corporation with gross recipts in excess of $950,000 or with gross receipts more than 50 percent of which are from activities other than farming.…