Creates a temporary federal tax credit to encourage purchase of qualifying retreaded tires and directs federal agencies to use retreaded tires from the GSA tire schedule when an appropriate retreaded tire is available. The tax credit equals the lesser of 30% of the purchase price or $30 per qualifying retreaded tire and applies to tires placed in service from 2026 through 2028. Federal procurement rules (FAR) must be updated within one year to require use of listed retreaded tires instead of buying non-retreadable new tires when an appropriate retread is on the GSA schedule.