S. 2790

119 S2790 IS: Resilient Tire Supply and Jobs Act
 U.S. Senate
 2025-09-11
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
  II
  119th CONGRESS
  1st Session
  S. 2790
  IN THE SENATE OF THE UNITED STATES
  September 11, 2025
  Mr. Husted  (for himself and  Mr. Marshall ) introduced the following bill; which
  was read twice and referred to the  Committee
  on Finance
  A BILL
To amend the Internal Revenue Code of 1986 to establish the retreaded tire
  credit, to require Federal agencies to consider the use of retreaded tires, and for
  other purposes.
1.
Short title
This Act may be cited as the   Resilient Tire Supply and Jobs Act  .
2.
Credit for certain retreaded tires
(a)
In general
Part IV of subchapter A of  chapter 1  of the Internal Revenue Code of 1986 is amended by adding at the end of subpart D the following new section:
45BB.
Retreaded tire credit
(a)
In general
For purposes of section 38, the retreaded tire credit for any taxable year is an amount equal to the sum of the qualified retreaded tire expenses paid or incurred by the taxpayer with respect to any qualified retreaded tire.
(b)
Qualified retreaded tire expenses
For purposes of this section, the term  qualified retreaded tire expenses  means, with respect to any qualified retreaded tire, the lesser of—
(1)
30 percent of the amount paid or incurred by the taxpayer for such tire, or
(2)
$30.
(c)
Qualified retreaded tire
For purposes of this section, the term  qualified retreaded tire  means any tire which—
(1)
has been retreaded in the United States, and
(2)
is purchased by the taxpayer in the United States.
(d)
Regulations and guidance
The Secretary shall issue such regulations and guidance as the Secretary determines necessary to carry out the purposes of this section.
(e)
Termination
No credit shall be determined under this section with respect to qualified retreaded tires placed in service after December 31, 2028.
  .
(b)
Credit allowed as part of general business credit
Section 38(b) of such Code is amended by striking  plus  at the end of paragraph (40), by striking the period at the end of paragraph (41), and by adding at the end the following new paragraph:
(42)
the retreaded tire credit determined under section 45BB(a).
  .
(c)
Clerical amendment
The table of sections for part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:
Sec.
  45BB. Retreaded tire credit.
  .
(d)
Effective date
The amendments made by this section shall apply to tires placed in service after December 31, 2025.
3.
Use of retreaded tires for Federal fleets
(a)
Requirement
In any case in which a retreaded tire is available on the General Services Administration tire schedule in the size, load range, and tread designation desired, the head of an agency shall order such tire instead of a new, not retread-able tire.
(b)
FAR revision
Not later than 1 year after the date of the enactment of this Act, the Federal Acquisition Regulatory Council shall amend the Federal Acquisition Regulation to include the requirements of this section.
(c)
Agency defined
The term  agency  has the meaning given the term  executive agency  in section 133 of title 41, United States Code.