REPEAL OF EXCISE TAX ON LIGHT-DUTY TRUCK PARTS.

SEC. 2108. REPEAL OF EXCISE TAX ON LIGHT-DUTY TRUCK PARTS. (a) In General.— Section 6416(b)(2) (relating to special cases in which tax payments are considered overpayments) is amended— (1) by striking “or” at the end of subparagraph (R); (2) by striking the period at the end of subparagraph (S) and inserting in lieu thereof “; or ”; and (3) by adding at the end thereof the following new subparagraph: “(T) in the case of any article taxable under section 4061 (b), sold on or in connection with the first retail sale of a light-duty truck, as described in section 4061(a)(2), if credit or refund of such tax is not available under any other provisions of law.” (b) Effective Date.— The amendments made by this section shall apply to parts and accessories sold after the date of the enactment of this Act.