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Adds a new section 36C to the Internal Revenue Code creating a tax credit for commercial truck drivers (credit amount, eligibility criteria, apprenticeship and special rules, inflation adjustment, and termination date).
Amends subsection (b)(4)(A) to include the new section 36C in the list of credits referenced for purposes of computing a 'deficiency' (treatment of credits/rebates under section 6211).
Creates a new federal income tax credit for commercial truck drivers. Qualifying drivers can claim up to $7,500 per year if they meet license, income, and hours‑worked requirements.
Apprentice and new drivers are covered by special rules. If a driver works fewer hours, the credit is prorated. The credit amount is indexed to inflation after 2025 and the program ends after the 2026 tax year.
Referred to the House Committee on Ways and Means.
Introduced March 26, 2025 by Patrick Ryan · Last progress March 26, 2025