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S 2790
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Resilient Tire Supply and Jobs Act

To amend the Internal Revenue Code of 1986 to establish the retreaded tire credit, to require Federal agencies to consider the use of retreaded tires, and for other purposes.

Introduced Sep 11, 2025

Latest action (Sep 11, 2025) Read twice and referred to the Committee on Finance.

Referred to
Finance Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

This bill establishes a tax credit for the purchase of retreaded tires that have been retreaded and purchased in the United States. The credit equals the lesser of 30 percent of the purchase price or $30 per tire, and applies to tires placed in service after December 31, 2025 but expires for tires placed in service after December 31, 2028. The bill requires Federal agencies to purchase retreaded tires instead of new tires when retreaded tires are available on the General Services Administration tire schedule in the desired specifications. The Federal Acquisition Regulatory Council must update the Federal Acquisition Regulation within one year to implement these purchasing requirements for federal agencies.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
2 cosponsors

Actions (2)
  1. Sep 11, 2025 Read twice and referred to the Committee on Finance. · senate
  2. Sep 11, 2025 Introduced in Senate

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • HR 3401 — Retreaded Tire Jobs, Supply Chain Security and Sustainability Act of 2025 · Introduced May 14, 2025 · Cong. 119 90%
  • HR 2872 — RESILIENCE Act of 2025 · Introduced Apr 10, 2025 · Cong. 119 62%
  • S 1481 — LOCAL Infrastructure Act · Introduced Apr 10, 2025 · Cong. 119 59%
  • HR 2391 — Strengthening Supply Chains Through Truck Driver Incentives Act of 2025 · Introduced Mar 26, 2025 · Cong. 119 55%
  • S 211 — Resiliency for Ranching and Natural Conservation Health Act · Introduced Jan 23, 2025 · Cong. 119 55%
  • S 2874 — A bill to provide for the reliquidation of certain entries of golf cart tires. · Introduced Sep 18, 2025 · Cong. 119 55%

Full text

IN THE SENATE OF THE UNITED STATES

September 11, 2025

Mr. Husted (for himself and Mr. Marshall) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to establish the retreaded tire credit, to require Federal agencies to consider the use of retreaded tires, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Resilient Tire Supply and Jobs Act”.

SEC. 2. CREDIT FOR CERTAIN RETREADED TIRES.

(a) In General.—Part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end of subpart D the following new section:

“SEC. 45BB. RETREADED TIRE CREDIT.

“(a) In General.—For purposes of section 38, the retreaded tire credit for any taxable year is an amount equal to the sum of the qualified retreaded tire expenses paid or incurred by the taxpayer with respect to any qualified retreaded tire.

“(b) Qualified Retreaded Tire Expenses.—For purposes of this section, the term ‘qualified retreaded tire expenses’ means, with respect to any qualified retreaded tire, the lesser of—

“(1) 30 percent of the amount paid or incurred by the taxpayer for such tire, or

“(2) $30.

“(c) Qualified Retreaded Tire.—For purposes of this section, the term ‘qualified retreaded tire’ means any tire which—

“(1) has been retreaded in the United States, and

“(2) is purchased by the taxpayer in the United States.

“(d) Regulations and Guidance.—The Secretary shall issue such regulations and guidance as the Secretary determines necessary to carry out the purposes of this section.

“(e) Termination.—No credit shall be determined under this section with respect to qualified retreaded tires placed in service after December 31, 2028.”.

(b) Credit Allowed as Part of General Business Credit.—Section 38(b) of such Code is amended by striking “plus” at the end of paragraph (40), by striking the period at the end of paragraph (41), and by adding at the end the following new paragraph:

“(42) the retreaded tire credit determined under section 45BB(a).”.

(c) Clerical Amendment.—The table of sections for part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:

“Sec. 45BB. Retreaded tire credit.”.

(d) Effective Date.—The amendments made by this section shall apply to tires placed in service after December 31, 2025.

SEC. 3. USE OF RETREADED TIRES FOR FEDERAL FLEETS.

(a) Requirement.—In any case in which a retreaded tire is available on the General Services Administration tire schedule in the size, load range, and tread designation desired, the head of an agency shall order such tire instead of a new, not retread-able tire.

(b) FAR Revision.—Not later than 1 year after the date of the enactment of this Act, the Federal Acquisition Regulatory Council shall amend the Federal Acquisition Regulation to include the requirements of this section.

(c) Agency Defined.—The term “agency” has the meaning given the term “executive agency” in section 133 of title 41, United States Code. <all>

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