This is Mad Skills a custom boat and/or truck lovingly crafted by Scott Carder of Delphos, Ohio. Overdrive Online says that it has the cab of a Peterbilt 379 truck mounted on the deck of a 22-foot pontoon boat.
In this video, Carder describes the build process, all of which is, of course, custom. He says that he wasn't entirely sure of his final plan when he began, but, "I thought, well, I'll build it and it will either sink or float. And it floats very nicely." The Mad Skills also lights up impressively at night. It's a party boat with a commanding presence.
-via Andrew Doyle