[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2450 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 2450
To amend the Internal Revenue Code of 1986 to establish a refundable
tax credit for commercial truck drivers.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 30, 2023
Ms. Spanberger (for herself and Mr. Gallagher) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to establish a refundable
tax credit for commercial truck drivers.
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 ``Strengthening Supply Chains Through
Truck Driver Incentives Act of 2023''.
SEC. 2. CREDIT FOR COMMERCIAL TRUCK DRIVERS.
(a) In General.--The Internal Revenue Code of 1986 is amended by
inserting after section 36B the following new section:
``SEC. 36C. CREDIT FOR COMMERCIAL TRUCK DRIVERS.
``(a) Allowance of Credit.--In the case of an eligible individual,
there shall be allowed as a credit against the tax imposed by this
subtitle an amount equal to $7,500 for the taxable year.
``(b) Eligible Individual.--For the purposes of this section, the
term `eligible taxpayer' means, with respect to a taxable year, an
individual--
``(1) who holds a valid Class A commercial driver's license
(except as provided in subsection (c)) who operates a tractor-
trailer combination that qualifies as a Group A vehicle under
section 383.91(a)(1) of title 49, Code of Federal Regulations,
``(2) whose adjusted gross income for the taxable year does
not exceed--
``(A) in the case of a joint return or surviving
spouse, $135,000,
``(B) in the case of an individual who is a head of
household, $112,500, or
``(C) in the case of any other individual, $90,000,
and
``(3) who drove such a vehicle in the course of a trade or
business--
``(A) not less than 1900 hours during such taxable
year, or
``(B) in the case of an individual who did not
drive a commercial truck in the preceding taxable year,
not less than an average of 40 hours per week with
respect to weeks during the taxable year in which such
individual drove such a vehicle in the course of a
trade or business.
``(c) Special Rule for Apprentices.--With respect to an individual
enrolled in an apprenticeship program registered under the Act of
August 16, 1937 (commonly known as the `National Apprenticeship Act'),
who, upon completion or in the course of such apprenticeship program
will receive a Class A commercial driver's license--
``(1) the requirements of subsection (b)(1) shall not
apply, and
``(2) such individual may count training hours in such
program as hours driving a vehicle described in subsection
(b)(1) for the purposes of this section.
``(d) Special Rule for New Truck Drivers.--Except as provided in
subsection (e), in the case of an eligible taxpayer who did not drive a
commercial truck in the course of a trade or business during the
preceding taxable year, subsection (a) shall be applied by substituting
`$10,000' for `$7,500'.
``(e) Special Rule for Drivers With Less Than 1420 Hours.--In the
case of an eligible taxpayer who did not drive a commercial truck in
the preceding taxable year who drives a commercial truck for less than
1420 hours in the course of a trade or business during the taxable
year, the amount of the credit allowed by subsection (a) shall be the
amount that bears the same proportion to the dollar amount (determined
without regard to this subsection) with respect to the individual under
subsection (a) as the number of hours such individual drove a
commercial truck in the course of a trade or business during such
taxable years bears to 1420 hours.
``(f) Inflation Adjustment.--In the case of any taxable year
beginning after 2023, the dollar amounts in this section shall be
increased by an amount equal to--
``(1) such dollar amount, multiplied by
``(2) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which the taxable year
begins, determined by substituting `calendar year 2023' for
`calendar year 2016' in subparagraph (A)(ii).
``(g) Termination Date.--This section shall not apply to any
taxable year beginning after December 31, 2024.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of the Internal Revenue Code of
1986 is amended by inserting ``, 36C'' after ``36B''.
(2) Section 1324(b)(2) of title 31, United States Code, is
amended by inserting ``, 36C'' after ``, 36B''.
(3) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting after the item relating to section 36B
the following new item:
``Sec. 36C. Credit for commercial truck drivers.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending on or after December 31, 2023.
<all>