To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for commercial truck drivers.
Summary
What This Bill Does
The bill creates credit for commercial truck drivers The Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: In the case of an eligible individual, there shall be allowed as a and creates credit for commercial truck drivers In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to $7,500 for the taxable year. It relies on definition changes, tax credits, compliance mandates, and exemptions. The main policy areas are Transportation, Finance, and Housing.
Who Benefits and How
Transportation operators and users affected by the bill could face lower compliance burdens, Homeowners, tenants, or housing market participants affected by the bill could face lower compliance burdens, and Businesses and employers affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.
Key Provisions
- Creates credit for commercial truck drivers The Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: In the case of an eligible individual, there shall be allowed as a...
- Creates credit for commercial truck drivers In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to $7,500 for the taxable year.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates credit for commercial truck drivers The Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: In the case of an eligible individual, there shall be allowed as a and creates credit for commercial truck drivers In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to $7,500 for the taxable year.
Key Policy Areas
Transportation, Finance, Housing
Primary Purpose
The bill creates credit for commercial truck drivers The Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: In the case of an eligible individual, there shall be allowed as a and creates credit for commercial truck drivers In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to $7,500 for the taxable year.
Policy Domains
Whole bill
Identified Gains
- Transportation operators and users affected by the bill
- Homeowners, tenants, or housing market participants affected by the bill
- Businesses and employers affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
Sponsors
Legislative Progress
IntroducedMs. Spanberger (for herself and Mr. Gallagher) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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