S. 2790

119th CONGRESS 1st Session

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.

IN THE SENATE OF THE UNITED STATES · September 11, 2025 · Sponsor: Mr. Husted · Committee: Committee on Finance

Table of contents

• S. 2790
  • Sec. 45BB. Retreaded tire credit.

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—
    • 30 percent of the amount paid or incurred by the taxpayer for such tire, or
    • $30.
• (c) Qualified retreaded tire
  • For purposes of this section, the term qualified retreaded tire means any tire which—
    • has been retreaded in the United States, and
    • 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.