Summary

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.

Key Points

• Provides a new federal tax credit of up to $7,500 for commercial truck drivers.
• Drivers must meet license, income, and hours‑worked requirements to qualify.
• Includes tailored rules for apprentices and new drivers.
• Offers a prorated credit for drivers who work fewer hours than the main threshold.
• Indexes the credit amount for inflation after 2025.
• The credit ends after the 2026 tax year, making it temporary.

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