This Act establishes a full refund of federal motor fuel excise taxes for fuel used in vehicles providing mobile mammography services and exempts such fuel sales from federal retail tax.
Tim Moore
Representative
NC-14
The Mobile Mammography Promotion Act of 2025 aims to support mobile mammography services by providing full refunds for federal motor fuel excise taxes paid on fuel used in these specialized vehicles. Furthermore, the Act eliminates the federal retail tax on fuel sold specifically for use in these mobile medical units. This legislation seeks to reduce operational costs for providers offering crucial diagnostic services directly to patients.
The newly proposed Mobile Mammography Promotion Act of 2025 is aiming to cut the operating costs for a very specific type of vehicle: the mobile mammography unit. In plain terms, this bill gives these traveling health clinics a full pass on the federal motor fuel excise tax, which is essentially the federal gas tax.
This legislation tackles the federal fuel tax from two angles, both detailed in Section 2. First, if a provider buys fuel that has already been taxed (under sections 4041 or 4081 of the tax code) and uses it exclusively in a highway vehicle for mobile mammography services, the Treasury Secretary must refund the full tax amount to the purchaser. Think of it like a rebate program for medical outreach vehicles. Second, the bill prevents the federal retail excise tax from being charged in the first place on fuel sold specifically for use in these specialized medical vans. This means less paperwork and lower upfront costs for the operators of these units, which is a big deal for non-profits or smaller clinics running these services.
What does a few cents per gallon on diesel or gas have to do with your health? Everything, if you live in a rural area or a community underserved by traditional hospitals. Mobile mammography units are essential for bringing preventative care directly to patients who might not have the time, transportation, or resources to visit a clinic 50 miles away. By reducing the operational costs—even just the cost of fuel to drive the unit—the bill makes it cheaper for providers to run these routes. For example, a mobile unit that spends thousands a year on fuel to cover a large county could see those savings put directly back into services, potentially allowing them to schedule more screening days or reach even more distant populations. This is a direct subsidy for health access, focusing on preventative care that saves lives.
This tax break is immediate upon the bill becoming law, which is great for quick implementation. However, the bill is very strict: the vehicle must be used only for providing mobile mammography services. This is where the IRS might have to draw some sharp lines. If a mobile unit sometimes doubles as a general health education van, for instance, that 'exclusively' clause could become a sticking point. There is also a small technical ambiguity in the bill (Section 2 references a subsection (k) that isn't detailed) regarding an exception to the refund rule, which the Treasury Department will need to clarify during implementation. While the overall cost to the federal budget is minimal, the benefit to public health access, especially in areas where these services are most needed, is significant.