The Concrete Pump Tax Fairness Act would create a mileage-based user fee for mobile mounted concrete boom pumps as an alternative to traditional fuel taxes. Owners of these specialized construction vehicles would pay either five cents per mile for vehicles weighing 60,000 pounds or less, or seven cents per mile for heavier vehicles, based on actual miles traveled in the United States. The bill allows vehicle owners to credit existing fuel and equipment taxes against this new fee, essentially replacing some current tax obligations rather than adding entirely new ones. Fees would be collected quarterly, with payments due 14 days after each calendar quarter ends. Revenue from this mileage-based fee would be deposited into the Highway Trust Fund, which finances road and transportation infrastructure, and the law would take effect for tax years beginning after its enactment.