,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bgij  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #aa1 #bjbe   
,mr4 ,hu/$ 7= himself & ,mr4 ,m>%all7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to e/abli% !      
retread$ tire cr$it1 to require ,f$]al  
ag5cies to consid] ! use ( retread$     
tires1 & = o!r purposes4  #a4  ,%ort    
title  ,?is ,act may be cit$ z !        
,resili5t ,tire ,supply & ,jobs ,act4   
#b4  ,cr$it = c]ta9 retread$ tires  7a7 
,9 g5]al  ,"p ,,iv ( sub*apt] ,a ( *apt]
 #a ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by add+ at ! end ( subp>t ,d ! 
foll[+ new section3  #de;,,bb4          
,retread$ tire cr$it  7a7  ,9 g5]al  ,= 
purposes ( section #ch1 ! retread$ tire 
cr$it = any taxable ye> is an am\nt     
equal to ! sum ( ! qualifi$ retread$    
tire exp5ses paid or incurr$ by !       
taxpay] ) respect to any qualifi$       
retread$ tire4  7b7  ,qualifi$ retread$ 

tire exp5ses  ,= purposes ( ?is section1
 ! t]m qualifi$ retread$ tire exp5ses   
means1 ) respect to any qualifi$        
retread$ tire1 ! less] (--  7#a7 #cj    
p]c5t ( ! am\nt paid or incurr$ by !    
taxpay] = su* tire1 or  7#b7 #cj4  7c7  
,qualifi$ retread$ tire ,= purposes (   
?is section1 ! t]m qualifi$ retread$    
tire means any tire :i*--  7#a7 has be5 
retread$ 9 ! ,unit$ ,/ates1 &  7#b7 is  
pur*as$ by ! taxpay] 9 ! ,unit$ ,/ates4 
7d7  ,regulations & guidance  ,!        
,secret>y %all issue su* regulations &  
guidance z ! ,secret>y det]m9es necess>y
 to c>ry out ! purposes ( ?is section4  
7e7  ,t]m9ation  ,no cr$it %all be      
det]m9$ "u ?is section ) respect to     
qualifi$ retread$ tires plac$ 9 s]vice  
aft] ,decemb] #ca1 #bjbh4  4  7b7       
,cr$it all[$ z "p ( g5]al bus9ess cr$it 
,section #ch7;b7 ( su* ,code is am5d$ by
 /rik+ plus at ! end ( p>agraph 7#dj71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#da71 & by add+ at ! end ! foll[+ new  
p>agraph3  7#db7 ! retread$ tire cr$it  

det]m9$ "u section #de;,,bb7a74  4  7c7 
,cl]ical am5dm5t  ,! table ( sections = 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( su*  
,code is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #de;,,bb4 ,retread$   
tire cr$it4  4  7d7  ,effective date  ,!
 am5dm5ts made by ?is section %all apply
 to tires plac$ 9 s]vice aft] ,decemb]  
#ca1 #bjbe4  #c4  ,use ( retread$ tires 
= ,f$]al fleets  7a7  ,requirem5t  ,9   
any case 9 :i* a retread$ tire is       
available on ! ,g5]al ,s]vices          
,adm9i/ration tire s*$ule 9 ! size1 load
 range1 & tread designation desir$1 !   
head ( an ag5cy %all ord] su* tire      
in/ead ( a new1 n retread-able tire4    
7b7  ,,f> revision  ,n lat] ?an #a ye>  
aft] ! date ( ! enactm5t ( ?is ,act1 !  
,f$]al ,acquisition ,regulatory ,c\ncil 
%all am5d ! ,f$]al ,acquisition         
,regulation to include ! requirem5ts (  
?is section4  7c7  ,ag5cy def9$  ,! t]m 
ag5cy has ! mean+ giv5 ! t]m executive  
ag5cy 9 section #acc ( title #da1 ,unit$
 ,/ates ,code4