,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #cdja  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ad1 #bjbe,mr4  
,la,hood 7for himself and ,mrs4 ,sykes7 
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means1 and in addition to the         
,committee on ,oversight and ,government
 ,reform1 for a period to be            
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to establish the
 retreaded tire 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 ,tire    
,jobs1 ,supply ,chain ,security and     
,sustainability ,act of #bjbe4  #b4     
,credit for certain retreaded tires  7a7
 ,in general ,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 ,retreaded tire     
credit  7a7 ,in general ,for purposes of
 section #ch1 the retreaded tire credit 
for any taxable year is an amount equal 
to the sum of the credit amounts        
determined under subsection 7b7 with    
respect to the taxpayer for the taxable 
year4  7b7 ,per tire amount ,there shall
 be a credit equal to so much of the    
qualified tire retreading expenses of   
the taxpayer as do not exceed the lesser
 of--  7#a7 #cj percent of the amount   
paid or incurred by the taxpayer to     
purchase qualified retreaded tires      
placed in service during the taxable    
year1 or  7#b7 the product of #cj       
multiplied by the number of qualified   
retreaded tires placed in service by the
 taxpayer during the taxable year4  7c7 
,qualified retreaded tire ,the term     
qualified retreaded tire means a        
retreaded tire-- 7#a7 retreaded in the  
,united ,states1 and  7#b7 purchased by 

the taxpayer in the ,united ,states4    
7d7 ,regulations and guidance ,the      
,secretary shall issue such regulations 
and guidance as the ,secretary          
determines necessary to carry out the   
purposes of this section4  7e7          
,termination ,no credit shall be        
determined under this section with      
respect to qualified retreaded tires    
placed in service after ,december #ca1  
#bjbh4  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 retreaded tire credit         
determined under section #de;,,bb4  4   
7c7 ,clerical amendment ,the table of   
sections for 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 ,retreaded tire  
credit4  4  7d7 ,effective date ,the    

amendments made by this section shall   
apply to tires placed in service after  
,december #ca1 #bjbe4  #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         
,regulation shall be updated 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