It's just a short scene from "The Mudge Boy". The entire film is uploaded on this site, here's the link: http://www.gayboystube.com/video/182324/the-mudge-boy-2003
Part of much longer video. Two friends in rural USA at Hallowe'en talk of dressing up, the younger donning deceased mother's wedding dress. Atmosphere changes, older fucks younger bareback in very ugly scene, then talks of cars as if nothing had happened. Not shown here, but wedding dress is later taken outside & burnt.
http://www.gayboystube.com/video/182324/the-mudge-boy-2003