,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #gcdh  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ca1 #bjbb,ms4
 ,spanberger 7for herself and ,mr4      
,gallagher7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to establish a          
refundable tax credit for commercial    
truck drivers4  #a4 ,short title ,this  
,act may be cited as the ,strengthening 
,supply ,chains ,through ,truck ,driver 
,incentives ,act of #bjbb4  #b4 ,credit 
for commercial truck drivers  7a7 ,in   
general ,the ,internal ,revenue ,code of
 #aihf is amended by inserting after    
section #cf;,b the following new        
section3  #cf;,c4 ,credit for commercial
 truck drivers  7a7 ,allowance of credit
 ,in the case of an eligible individual1
 there shall be allowed as a credit     
against the tax imposed by this subtitle
 an amount equal to #g1ejj for the      
taxable year4  7b7 ,eligible individual 

,for the purposes of this section1 the  
term eligible taxpayer means1 with      
respect to a taxable year1 an           
individual-- 7#a7 who holds a valid     
,class ,a commercial driver's license   
7except as provided in subsection 7c77  
who operates a tractor-trailer          
combination that qualifies as a ,group  
,a vehicle under section #chc4ia7;a77#a7
 of title #di1 ,code of ,federal        
,regulations1  7#b7 whose adjusted gross
 income for the taxable year does not   
exceed-- 7,a7 in the case of a joint    
return or surviving spouse1 #ace1jjj1   
7,b7 in the case of an individual who is
 a head of household1 #aab1ejj1 or  7,c7
 in the case of any other individual1   
#ij1jjj1 and  7#c7 who drove such a     
vehicle in the course of a trade or     
business-- 7,a7 not less than #aijj     
hours during such taxable year1 or  7,b7
 in the case of an individual who did   
not drive a commercial truck in the     
preceding taxable year1 not less than an
 average of #dj hours per week with     

respect to weeks during the taxable year
 in which such individual drove such a  
vehicle in the course of a trade or     
business4  7c7 ,special rule for        
apprentices ,with respect to an         
individual enrolled in an apprenticeship
 program registered under the ,act of   
,august #af1 #aicg 7commonly known as   
the ,national ,apprenticeship ,act71    
who1 upon completion or in the course of
 such apprenticeship program will       
receive a ,class ,a commercial driver's 
license-- 7#a7 the requirements of      
subsection 7b77#a7 shall not apply1 and 
7#b7 such individual may count training 
hours in such program as hours driving a
 vehicle described in subsection 7b77#a7
 for the purposes of this section4  7d7 
,special rule for new truck drivers     
,except as provided in subsection 7e71  
in the case of an eligible taxpayer who 
did not drive a commercial truck in the 
course of a trade or business during the
 preceding taxable year1 subsection 7a7 
shall be applied by substituting #aj1jjj

 for #g1ejj4  7e7 ,special rule for     
drivers with less than #adbj hours ,in  
the case of an eligible taxpayer who did
 not drive a commercial truck in the    
preceding taxable year who drives a     
commercial truck for less than #adbj    
hours in the course of a trade or       
business during the taxable year1 the   
amount of the credit allowed by         
subsection 7a7 shall be the amount that 
bears the same proportion to the dollar 
amount 7determined without regard to    
this subsection7 with respect to the    
individual under subsection 7a7 as the  
number of hours such individual drove a 
commercial truck in the course of a     
trade or business during such taxable   
years bears to #adbj hours4  7f7        
,inflation adjustment ,in the case of   
any taxable year beginning after #bjbb1 
the dollar amounts in this section shall
 be increased by an amount equal to--   
7#a7 such dollar amount1 multiplied by  
7#b7 the cost-of-living adjustment      
determined under section #a7;f77#c7 for 

the calendar year in which the taxable  
year begins1 determined by substituting 
calendar year #bjba for calendar year   
#bjaf in subparagraph 7,a77ii74  7g7    
,termination date ,this section shall   
not apply to any taxable year beginning 
after ,december #ca1 #bjbc4  4  7b7     
,conforming amendments  7#a7 ,section   
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting 1 #cf;,c after #cf;,b4  7#b7  
,section #acbd7;b77#b7 of title #ca1    
,united ,states ,code1 is amended by    
inserting 1 #cf;,c after 1 #cf;,b4  7#c7
 ,the table of sections for subpart ,c  
of part ,,iv of subchapter ,a of chapter
 #a of the ,internal ,revenue ,code of  
#aihf is amended by inserting after the 
item relating to section #cf;,b the     
following new item3  ,sec4 #cf;,c4      
,credit for commercial truck drivers4  4
  7c7 ,effective date ,the amendments   
made by this section shall apply to     
taxable years ending on or after        
,december #ca1 #bjbb4