Comment from CEMEX INC

Summary: Cemex, Inc., a leading U.S. producer of building materials, urges the Treasury Department and the IRS to include a project on the 2026-2027 Priority Guidance Plan to update rules regarding the excise tax on fuel used for "power take-off" (PTO) equipment. The company argues that the current "dual-motor" requirement is an outdated, burdensome regulation that penalizes modern, fuel-efficient vehicles and creates unnecessary costs for commercial operators and consumers.