Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2391 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2391
5	5	To amend the Internal Revenue Code of 1986 to establish a refundable
6	6	tax credit for commercial truck drivers.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	MARCH26, 2025
9	9	Mr. R
10	10	YAN(for himself, Mr. NUNNof Iowa, and Mr. AMODEIof Nevada) intro-
11	11	duced the following bill; which was referred to the Committee on Ways
12	12	and Means
13	13	A BILL
14	14	To amend the Internal Revenue Code of 1986 to establish
15	15	a refundable tax credit for commercial truck drivers.
16	16	Be it enacted by the Senate and House of Representa-1
17	17	tives of the United States of America in Congress assembled, 2
18	18	SECTION 1. SHORT TITLE. 3
19	19	This Act may be cited as the ‘‘Strengthening Supply 4
20	20	Chains Through Truck Driver Incentives Act of 2025’’. 5
21	21	SEC. 2. CREDIT FOR COMMERCIAL TRUCK DRIVERS. 6
22	22	(a) I
23	23	NGENERAL.—The Internal Revenue Code of 7
24	24	1986 is amended by inserting after section 36B the fol-8
25	25	lowing new section: 9
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28	28	•HR 2391 IH
29	29	‘‘SEC. 36C. CREDIT FOR COMMERCIAL TRUCK DRIVERS. 1
30	30	‘‘(a) A
31	31	LLOWANCE OFCREDIT.—In the case of an eli-2
32	32	gible individual, there shall be allowed as a credit against 3
33	33	the tax imposed by this subtitle an amount equal to 4
34	34	$7,500 for the taxable year. 5
35	35	‘‘(b) E
36	36	LIGIBLEINDIVIDUAL.—For the purposes of 6
37	37	this section, the term ‘eligible taxpayer’ means, with re-7
38	38	spect to a taxable year, an individual— 8
39	39	‘‘(1) who holds a valid Class A commercial driv-9
40	40	er’s license (except as provided in subsection (c)) 10
41	41	who operates a tractor-trailer combination that 11
42	42	qualifies as a Group A vehicle under section 12
43	43	383.91(a)(1) of title 49, Code of Federal Regula-13
44	44	tions, 14
45	45	‘‘(2) whose adjusted gross income for the tax-15
46	46	able year does not exceed— 16
47	47	‘‘(A) in the case of a joint return or sur-17
48	48	viving spouse, $135,000, 18
49	49	‘‘(B) in the case of an individual who is a 19
50	50	head of household, $112,500, or 20
51	51	‘‘(C) in the case of any other individual, 21
52	52	$90,000, and 22
53	53	‘‘(3) who drove such a vehicle in the course of 23
54	54	a trade or business— 24
55	55	‘‘(A) not less than 1900 hours during such 25
56	56	taxable year, or 26
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60	60	‘‘(B) in the case of an individual who did 1
61	61	not drive a commercial truck in the preceding 2
62	62	taxable year, not less than an average of 40 3
63	63	hours per week with respect to weeks during 4
64	64	the taxable year in which such individual drove 5
65	65	such a vehicle in the course of a trade or busi-6
66	66	ness. 7
67	67	‘‘(c) S
68	68	PECIALRULE FORAPPRENTICES.—With re-8
69	69	spect to an individual enrolled in an apprenticeship pro-9
70	70	gram registered under the Act of August 16, 1937 (com-10
71	71	monly known as the ‘National Apprenticeship Act’), who, 11
72	72	upon completion or in the course of such apprenticeship 12
73	73	program will receive a Class A commercial driver’s li-13
74	74	cense— 14
75	75	‘‘(1) the requirements of subsection (b)(1) shall 15
76	76	not apply, and 16
77	77	‘‘(2) such individual may count training hours 17
78	78	in such program as hours driving a vehicle described 18
79	79	in subsection (b)(1) for the purposes of this section. 19
80	80	‘‘(d) S
81	81	PECIALRULE FORNEWTRUCKDRIVERS.— 20
82	82	Except as provided in subsection (e), in the case of an 21
83	83	eligible taxpayer who did not drive a commercial truck in 22
84	84	the course of a trade or business during the preceding tax-23
85	85	able year, subsection (a) shall be applied by substituting 24
86	86	‘$10,000’ for ‘$7,500’. 25
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89	89	•HR 2391 IH
90	90	‘‘(e) SPECIALRULE FORDRIVERSWITHLESSTHAN 1
91	91	1420 H
92	92	OURS.—In the case of an eligible taxpayer who did 2
93	93	not drive a commercial truck in the preceding taxable year 3
94	94	who drives a commercial truck for less than 1420 hours 4
95	95	in the course of a trade or business during the taxable 5
96	96	year, the amount of the credit allowed by subsection (a) 6
97	97	shall be the amount that bears the same proportion to the 7
98	98	dollar amount (determined without regard to this sub-8
99	99	section) with respect to the individual under subsection (a) 9
100	100	as the number of hours such individual drove a commercial 10
101	101	truck in the course of a trade or business during such tax-11
102	102	able years bears to 1420 hours. 12
103	103	‘‘(f) I
104	104	NFLATIONADJUSTMENT.—In the case of any 13
105	105	taxable year beginning after 2025, the dollar amounts in 14
106	106	this section shall be increased by an amount equal to— 15
107	107	‘‘(1) such dollar amount, multiplied by 16
108	108	‘‘(2) the cost-of-living adjustment determined 17
109	109	under section 1(f)(3) for the calendar year in which 18
110	110	the taxable year begins, determined by substituting 19
111	111	‘calendar year 2025’ for ‘calendar year 2016’ in sub-20
112	112	paragraph (A)(ii). 21
113	113	‘‘(g) T
114	114	ERMINATIONDATE.—This section shall not 22
115	115	apply to any taxable year beginning after December 31, 23
116	116	2026.’’. 24
117	117	(b) C
118	118	ONFORMINGAMENDMENTS.— 25
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121	121	•HR 2391 IH
122	122	(1) Section 6211(b)(4)(A) of the Internal Rev-1
123	123	enue Code of 1986 is amended by inserting ‘‘, 36C’’ 2
124	124	after ‘‘36B’’. 3
125	125	(2) Section 1324(b)(2) of title 31, United 4
126	126	States Code, is amended by inserting ‘‘, 36C’’ after 5
127	127	‘‘, 36B’’. 6
128	128	(3) The table of sections for subpart C of part 7
129	129	IV of subchapter A of chapter 1 of the Internal Rev-8
130	130	enue Code of 1986 is amended by inserting after the 9
131	131	item relating to section 36B the following new item: 10
132	132	‘‘Sec. 36C. Credit for commercial truck drivers.’’.
133	133	(c) EFFECTIVEDATE.—The amendments made by 11
134	134	this section shall apply to taxable years ending on or after 12
135	135	December 31, 2025. 13
136	136	Æ
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