,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #hafe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ba1 #bjbb,mr4  
,ryan 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 d$uction =  
c]ta9 retread$ tires1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,comm]cial ,vehicle ,fleet ,retread$  
,tire ,utilization ,re9ve/m5t & ,recov]y
 ,act ( #bjbb4  #b4 ,d$uction = c]ta9   
retread$ tires  7a7 ,9 g5]al ,"p ,,vi ( 
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #aii;,b4
 ,d$uction = c]ta9 retread$ tires  7a7  
,9 g5]al ,!re %all be all[$ z a d$uction
 = ! taxable ye> an am\nt equal to #ej  
p]c5t ( ! am\nts paid or incurr$ by !   
taxpay] dur+ ! taxable ye> = ! pur*ase (
 a qualifi$ retread$ tire4  7b7         
,def9itions ,= purposes ( ?is section-- 
7#a7 ,qualifi$ retread$ tire ,! t]m     
qualifi$ retread$ tire means a retread$ 

truck tire-- 7,a7 manufactur$ 9 ! ,unit$
 ,/ates by a manufactur] t is n own$ or 
"u ! control ( a /ate-own$ ent]prise1 & 
7,b7 pur*as$ by ! taxpay] 9 ! ,unit$    
,/ates4  7#b7 ,/ate-own$ ent]prise ,!   
t]m /ate-own$ ent]prise has ! mean+ giv5
 su* t]m 9 #di ,u4,s4,c4 #bjag7;a77#aj74
  7c7 ,limitation ,no cr$it "u          
subsection 7a7 %all be all[$ to any     
taxpay] t is a /ate-own$ ent]prise4  7d7
 ,t]m9ation ,no d$uction %all be all[$  
"u ?is section = any taxable ye> beg9n+ 
aft] ,decemb] #ca1 #bjbf4  4  7b7       
,cl]ical am5dm5t ,! table ( sections =  
"p ,,vi ( sub*apt] ,b ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new item3     
,sec4 #aii;,b4 ,d$uction = c]ta9        
retread$ tires4  4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjba4  #c4 ,report on    
d$uction = c]ta9 retread$ tires  7a7 ,9 
g5]al ,n lat] ?an #c ye>s aft] ! date ( 
! enactm5t ( ?is ,act1 ! ,secret>y ( !  

,treasury 7or ! ,secret>y's delegate71  
%all submit to ! ,committee on ,ways &  
,means ( ! ,h\se ( ,repres5tatives & !  
,committee on ,f9ance ( ! ,s5ate a      
report on activity ) respect to !       
d$uction = c]ta9 retread$ tires "u      
section #aii;,b ( ! ,int]nal ,rev5ue    
,code ( #aihf 7z add$ by section #b74   
7b7 ,report cont5ts ,! report submitt$  
"u subsection 7a7 %all conta9 in=mation 
) respect to ! foll[+3 7#a7 ,! numb] (  
times ! d$uction 0 claim$4  7#b7 ,!     
numb] ( retread$ tires built z a result 
( ! d$uction4