Strengthening Supply Chains Through Truck Driver Incentives Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2391 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session 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 March 26, 2025 Mr. Ryan (for himself, Mr. Nunn of Iowa, and Mr. Amodei of Nevada) introduced 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 Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Strengthening Supply Chains Through Truck Driver Incentives Act of 2025''. SEC. 2. CREDIT FOR COMMERCIAL TRUCK DRIVERS. (a) In General.--The Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: ``SEC. 36C. CREDIT FOR COMMERCIAL TRUCK DRIVERS. ``(a) Allowance of Credit.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to $7,500 for the taxable year. ``(b) Eligible Individual.--For the purposes of this section, the term `eligible taxpayer' means, with respect to a taxable year, an individual-- ``(1) who holds a valid Class A commercial driver's license (except as provided in subsection (c)) who operates a tractor- trailer combination that qualifies as a Group A vehicle under section 383.91(a)(1) of title 49, Code of Federal Regulations, ``(2) whose adjusted gross income for the taxable year does not exceed-- ``(A) in the case of a joint return or surviving spouse, $135,000, ``(B) in the case of an individual who is a head of household, $112,500, or ``(C) in t