HR2391-119

What This Bill Does

The Strengthening Supply Chains Through Truck Driver Incentives Act creates a new Internal Revenue Code section 36C credit for commercial truck drivers. Eligible drivers generally must hold a Class A commercial driver's license, operate a Group A tractor-trailer combination in a trade or business, meet income caps of $135,000 for joint returns or surviving spouses, $112,500 for heads of household, or $90,000 for other filers, and drive at least 1,900 hours in the taxable year. New drivers can qualify by averaging at least 40 hours per week in weeks they drive, and registered truck-driver apprentices can count training hours and need not already hold the Class A license. The credit is $7,500, or $10,000 for eligible new drivers, prorated for new drivers below 1,420 hours, indexed after 2025, available for taxable years ending on or after December 31, 2025, and unavailable for years beginning after December 31, 2026.

Who Benefits and How

Class A commercial truck drivers benefit from a $7,500 federal tax credit when they meet hours, vehicle, and income requirements. New commercial truck drivers benefit from a larger $10,000 credit and a 40-hour-per-week entry rule. Truck driver apprentices benefit because registered apprenticeship training hours can count toward eligibility and the license requirement is waived during the pathway. Supply chain employers benefit if the temporary credit helps recruit or retain tractor-trailer drivers.

Who Bears the Burden and How

IRS tax administration staff must implement the new section 36C credit, income caps, hour tests, apprenticeship rule, proration, indexing, and sunset. Truck drivers with income above the caps are excluded from the credit. New drivers below 1,420 hours receive only a prorated credit. Federal taxpayers bear the cost of tax credits claimed for 2025 and 2026 eligible driving.

Key Provisions

• Creates a $7,500 tax credit for eligible Class A commercial truck drivers operating Group A tractor-trailer combinations.
• Limits eligibility by adjusted gross income: $135,000 joint or surviving spouse, $112,500 head of household, and $90,000 other filers.
• Requires 1,900 driving hours for existing drivers and a 40-hour-per-week rule for new drivers.
• Provides a $10,000 credit for new drivers and prorates it below 1,420 driving hours.
• Allows registered apprenticeship training hours to count and indexes credit amounts after 2025 before the post-2026 sunset.