I
119THCONGRESS
1
STSESSION H. R. 2391
To amend the Internal Revenue Code of 1986 to establish a refundable
tax credit for commercial truck drivers.
IN THE HOUSE OF REPRESENTATIVES
MARCH26, 2025
Mr. R
YAN(for himself, Mr. NUNNof Iowa, and Mr. AMODEIof Nevada) intro-
duced the following bill; which was referred to the Committee on Ways
and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish
a refundable tax credit for commercial truck drivers.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Strengthening Supply 4
Chains Through Truck Driver Incentives Act of 2025’’. 5
SEC. 2. CREDIT FOR COMMERCIAL TRUCK DRIVERS. 6
(a) I
NGENERAL.—The Internal Revenue Code of 7
1986 is amended by inserting after section 36B the fol-8
lowing new section: 9
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‘‘SEC. 36C. CREDIT FOR COMMERCIAL TRUCK DRIVERS. 1
‘‘(a) A
LLOWANCE OFCREDIT.—In the case of an eli-2
gible individual, there shall be allowed as a credit against 3
the tax imposed by this subtitle an amount equal to 4
$7,500 for the taxable year. 5
‘‘(b) E
LIGIBLEINDIVIDUAL.—For the purposes of 6
this section, the term ‘eligible taxpayer’ means, with re-7
spect to a taxable year, an individual— 8
‘‘(1) who holds a valid Class A commercial driv-9
er’s license (except as provided in subsection (c)) 10
who operates a tractor-trailer combination that 11
qualifies as a Group A vehicle under section 12
383.91(a)(1) of title 49, Code of Federal Regula-13
tions, 14
‘‘(2) whose adjusted gross income for the tax-15
able year does not exceed— 16
‘‘(A) in the case of a joint return or sur-17
viving spouse, $135,000, 18
‘‘(B) in the case of an individual who is a 19
head of household, $112,500, or 20
‘‘(C) in the case of any other individual, 21
$90,000, and 22
‘‘(3) who drove such a vehicle in the course of 23
a trade or business— 24
‘‘(A) not less than 1900 hours during such 25
taxable year, or 26
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‘‘(B) in the case of an individual who did 1
not drive a commercial truck in the preceding 2
taxable year, not less than an average of 40 3
hours per week with respect to weeks during 4
the taxable year in which such individual drove 5
such a vehicle in the course of a trade or busi-6
ness. 7
‘‘(c) S
PECIALRULE FORAPPRENTICES.—With re-8
spect to an individual enrolled in an apprenticeship pro-9
gram registered under the Act of August 16, 1937 (com-10
monly known as the ‘National Apprenticeship Act’), who, 11
upon completion or in the course of such apprenticeship 12
program will receive a Class A commercial driver’s li-13
cense— 14
‘‘(1) the requirements of subsection (b)(1) shall 15
not apply, and 16
‘‘(2) such individual may count training hours 17
in such program as hours driving a vehicle described 18
in subsection (b)(1) for the purposes of this section. 19
‘‘(d) S
PECIALRULE FORNEWTRUCKDRIVERS.— 20
Except as provided in subsection (e), in the case of an 21
eligible taxpayer who did not drive a commercial truck in 22
the course of a trade or business during the preceding tax-23
able year, subsection (a) shall be applied by substituting 24
‘$10,000’ for ‘$7,500’. 25
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‘‘(e) SPECIALRULE FORDRIVERSWITHLESSTHAN 1
1420 H
OURS.—In the case of an eligible taxpayer who did 2
not drive a commercial truck in the preceding taxable year 3
who drives a commercial truck for less than 1420 hours 4
in the course of a trade or business during the taxable 5
year, the amount of the credit allowed by subsection (a) 6
shall be the amount that bears the same proportion to the 7
dollar amount (determined without regard to this sub-8
section) with respect to the individual under subsection (a) 9
as the number of hours such individual drove a commercial 10
truck in the course of a trade or business during such tax-11
able years bears to 1420 hours. 12
‘‘(f) I
NFLATIONADJUSTMENT.—In the case of any 13
taxable year beginning after 2025, the dollar amounts in 14
this section shall be increased by an amount equal to— 15
‘‘(1) such dollar amount, multiplied by 16
‘‘(2) the cost-of-living adjustment determined 17
under section 1(f)(3) for the calendar year in which 18
the taxable year begins, determined by substituting 19
‘calendar year 2025’ for ‘calendar year 2016’ in sub-20
paragraph (A)(ii). 21
‘‘(g) T
ERMINATIONDATE.—This section shall not 22
apply to any taxable year beginning after December 31, 23
2026.’’. 24
(b) C
ONFORMINGAMENDMENTS.— 25
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(1) Section 6211(b)(4)(A) of the Internal Rev-1
enue Code of 1986 is amended by inserting ‘‘, 36C’’ 2
after ‘‘36B’’. 3
(2) Section 1324(b)(2) of title 31, United 4
States Code, is amended by inserting ‘‘, 36C’’ after 5
‘‘, 36B’’. 6
(3) The table of sections for subpart C of part 7
IV of subchapter A of chapter 1 of the Internal Rev-8
enue Code of 1986 is amended by inserting after the 9
item relating to section 36B the following new item: 10
‘‘Sec. 36C. Credit for commercial truck drivers.’’.
(c) EFFECTIVEDATE.—The amendments made by 11
this section shall apply to taxable years ending on or after 12
December 31, 2025. 13
Æ
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