Resilient Tire Supply and Jobs Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2790 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2790 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. _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Resilient Tire Supply and Jobs Act''. SEC. 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: ``SEC. 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) i