Comment from National Waste & Recycling Association

Summary: The National Waste & Recycling Association (NWRA) is requesting that the Treasury and IRS include a project on the 2026-2027 Priority Guidance Plan to modernize the federal excise tax treatment of fuel used for auxiliary equipment (like PTO systems) in commercial vehicles. They argue that current regulations are inconsistent with the statutory purpose of highway fuel taxes and suggest adopting administrable pathways, such as safe-harbor percentages, similar to existing state models.