Comment from WM

Summary: Waste Management, Inc. urges the Treasury Department and the IRS to include a project on the 2026-2027 Priority Guidance Plan to update federal excise tax rules for fuel used in "power take-off" (PTO) equipment on commercial motor vehicles. The company argues that the current "separate-motor" requirement is an outdated, arbitrary burden that penalizes fleets using modern, fuel-efficient vehicles and requests an exemption for fuel used in non-transportation applications.