Resilient Tire Supply and Jobs Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2790 Introduced in Senate (IS)]

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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.


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                   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

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                                 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) 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.

SEC. 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.
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