,i #aag? ,,congress #b;d ,session ,h4 ,r4 #gcdh ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,m>* #ca1 #bjbb,ms4 ,spanb]g] 7= h]self & ,mr4 ,gallagh]7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to e/abli% a refundable tax cr$it = comm]cial truck driv]s4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,/r5g!n+ ,supply ,*a9s ,?r\gh ,truck ,driv] ,inc5tives ,act ( #bjbb4 #b4 ,cr$it = comm]cial truck driv]s 7a7 ,9 g5]al ,! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #cf;,b ! foll[+ new section3 #cf;,c4 ,cr$it = comm]cial truck driv]s 7a7 ,all[ance ( cr$it ,9 ! case ( an eligible individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is subtitle an am\nt equal to #g1ejj = ! taxable ye>4 7b7 ,eligible individual ,= ! purposes ( ?is section1 ! t]m eligible taxpay] means1 ) respect to a taxable ye>1 an individual-- 7#a7 :o holds a valid ,class ,a comm]cial driv]'s lic5se 7except z provid$ 9 subsection 7c77 :o op]ates a tractor-trail] comb9ation t qualifies z a ,gr\p ,a vehicle "u section #chc4ia7;a77#a7 ( title #di1 ,code ( ,f$]al ,regulations1 7#b7 ^: adju/$ gross income = ! taxable ye> does n exce$-- 7,a7 9 ! case ( a jo9t return or surviv+ sp\se1 #ace1jjj1 7,b7 9 ! case ( an individual :o is a head ( h\sehold1 #aab1ejj1 or 7,c7 9 ! case ( any o!r individual1 #ij1jjj1 & 7#c7 :o drove su* a vehicle 9 ! c\rse ( a trade or bus9ess-- 7,a7 n less ?an #aijj h\rs dur+ su* taxable ye>1 or 7,b7 9 ! case ( an individual :o did n drive a comm]cial truck 9 ! prec$+ taxable ye>1 n less ?an an av]age ( #dj h\rs p] week ) respect to weeks dur+ ! taxable ye> 9 :i* su* individual drove su* a vehicle 9 ! c\rse ( a trade or bus9ess4 7c7 ,special rule = appr5tices ,) respect to an individual enroll$ 9 an appr5tice%ip program regi/]$ "u ! ,act ( ,augu/ #af1 #aicg 7commonly kn[n z ! ,national ,appr5tice%ip ,act71 :o1 ^u completion or 9 ! c\rse ( su* appr5tice%ip program w receive a ,class ,a comm]cial driv]'s lic5se-- 7#a7 ! requirem5ts ( subsection 7b77#a7 %all n apply1 & 7#b7 su* individual may c\nt tra9+ h\rs 9 su* program z h\rs driv+ a vehicle describ$ 9 subsection 7b77#a7 = ! purposes ( ?is section4 7d7 ,special rule = new truck driv]s ,except z provid$ 9 subsection 7e71 9 ! case ( an eligible taxpay] :o did n drive a comm]cial truck 9 ! c\rse ( a trade or bus9ess dur+ ! prec$+ taxable ye>1 subsection 7a7 %all be appli$ by sub/itut+ #aj1jjj = #g1ejj4 7e7 ,special rule = driv]s ) less ?an #adbj h\rs ,9 ! case ( an eligible taxpay] :o did n drive a comm]cial truck 9 ! prec$+ taxable ye> :o drives a comm]cial truck = less ?an #adbj h\rs 9 ! c\rse ( a trade or bus9ess dur+ ! taxable ye>1 ! am\nt ( ! cr$it all[$ by subsection 7a7 %all be ! am\nt t be>s ! same proportion to ! doll> am\nt 7det]m9$ )\t reg>d to ?is subsection7 ) respect to ! individual "u subsection 7a7 z ! numb] ( h\rs su* individual drove a comm]cial truck 9 ! c\rse ( a trade or bus9ess dur+ su* taxable ye>s be>s to #adbj h\rs4 7f7 ,inflation adju/m5t ,9 ! case ( any taxable ye> beg9n+ aft] #bjbb1 ! doll> am\nts 9 ?is section %all be increas$ by an am\nt equal to-- 7#a7 su* doll> am\nt1 multipli$ by 7#b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ cal5d> ye> #bjba = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii74 7g7 ,t]m9ation date ,?is section %all n apply to any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbc4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ 1 #cf;,c aft] #cf;,b4 7#b7 ,section #acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ 1 #cf;,c aft] 1 #cf;,b4 7#c7 ,! table ( sections = subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #cf;,b ! foll[+ new item3 ,sec4 #cf;,c4 ,cr$it = comm]cial truck driv]s4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s end+ on or aft] ,decemb] #ca1 #bjbb4