,,ii  #aahth ,,congress  #b;d ,session  
,s4 #dfhe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #aa      
7legislative day1 ,july #aj71 #bjbd,mr4 
,brown introduced the following bill2   
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to establish the truck fleet      
retreaded tire tax credit1 to require   
,federal agencies to consider the use of
 retreaded tires1 and for other         
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,retreaded ,truck   
,tire ,jobs1 ,supply ,chain ,security   
and ,sustainability ,act of #bjbd4  #b4 
,credit for certain retreaded tires  7a7
 ,in general ,subpart ,d of part ,,iv of
 subchapter ,a of chapter #a of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end of subpart 
,d the following new section3  #de;,,bb4
 ,truck fleet retreaded tire tax credit 
7a7 ,in general ,for purposes of section
 #ch1 the truck fleet retreaded tire tax

 credit for any taxable year is an      
amount equal to the sum of the credit   
amounts determined under subsection 7b7 
with respect to each qualified retreaded
 tire placed in service on a qualified  
truck fleet vehicle during the taxable  
year4  7b7 ,per tire amount ,there shall
 be a credit equal to the lesser of--   
7#a7 #cj percent of the basis of each   
qualified retreaded tire1 or  7#b7 so   
much of the amount paid or incurred by  
the taxpayer during the taxable year to 
purchase qualified retreaded tires as   
does not exceed #cj per qualified       
retreaded tire4  7c7 ,qualified         
retreaded tire ,the term qualified      
retreaded tire means a retreaded truck  
tire-- 7#a7 retreaded in the ,united    
,states1 and  7#b7 purchased by the     
taxpayer in the ,united ,states4  7d7   
,qualified truck fleet vehicle ,for     
purposes of this section1 the term      
qualified truck fleet vehicle means any 
vehicle which has a gross vehicle weight
 rating of greater than #ad1jjj pounds4 

7e7 ,regulations and guidance ,the      
,secretary shall issue such regulations 
and guidance as the ,secretary          
determines necessary to carry out the   
purposes of this section4  7f7          
,termination ,no credit shall be        
determined under this section with      
respect to qualified retreaded tires    
placed in service after ,december #ca1  
#bjbg4  4  7b7 ,credit allowed as part  
of general business credit ,section     
#ch7;b7 of such ,code is amended by     
striking plus at the end of paragraph   
7#dj71 by striking the period at the end
 of paragraph 7#da71 and by adding at   
the end the following new paragraph3    
7#db7 the truck fleet retreaded tire tax
 credit determined under section        
#de;,,bb4  4  7c7 ,clerical amendment   
,the table of sections for subpart ,d of
 part ,,iv of subchapter ,a of chapter  
#a of such ,code is amended by adding at
 the end the following new item3  ,sec4 
#de;,,bb4 ,truck fleet retreaded tire   
tax credit4  4  7d7 ,effective date ,the

 amendments made by this section shall  
apply to tires placed in service after  
,december #ca1 #bjbd4  #c4 ,use of      
retreaded tires for ,federal fleets  7a7
 ,requirement ,in any case in which a   
retreaded tire is available on the      
,general ,services ,administration tire 
schedule in the size1 load range1 and   
tread designation desired1 the head of  
an agency shall order such tire instead 
of a new1 not retread-able tire4  7b7   
,,far revision ,not later than #a year  
after the date of the enactment of this 
,act1 the ,federal ,acquisition         
,regulatory ,council shall amend the    
,federal ,acquisition ,regulation to    
include the requirements of this        
section4  7c7 ,agency defined ,the term 
agency has the meaning given the term   
executive agency in section #acc of     
title #da1 ,united ,states ,code4