II 

118TH CONGRESS 

2D SESSION S. 4685 

To amend the Internal Revenue Code of 1986 to establish the truck fleet 

retreaded tire tax credit, to require Federal agencies to consider the 

use of retreaded tires, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JULY 11 (legislative day, JULY 10), 2024 

Mr. BROWN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

the truck fleet retreaded tire tax credit, to require Federal agencies to consider the use of retreaded tires, and 

for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Retreaded Truck Tire 

5 Jobs, Supply Chain Security and Sustainability Act of 

6 2024’’. 


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•S 4685 IS

1 SEC. 2. CREDIT FOR CERTAIN RETREADED TIRES. 

2 (a) IN GENERAL.—Subpart D of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by adding at the end of subpart D the 

5 following new section: 

6 ‘‘SEC. 45BB. TRUCK FLEET RETREADED TIRE TAX CREDIT. 

7 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

8 truck fleet retreaded tire tax credit for any taxable year 

9 is an amount equal to the sum of the credit amounts de10 termined under subsection (b) with respect to each quali11 fied retreaded tire placed in service on a qualified truck 

12 fleet vehicle during the taxable year. 

13 ‘‘(b) PER TIRE AMOUNT.—There shall be a credit 

14 equal to the lesser of— 

15 ‘‘(1) 30 percent of the basis of each qualified 

16 retreaded tire, or 

17 ‘‘(2) so much of the amount paid or incurred by 

18 the taxpayer during the taxable year to purchase 

19 qualified retreaded tires as does not exceed $30 per 

20 qualified retreaded tire. 

21 ‘‘(c) QUALIFIED RETREADED TIRE.—The term 

22 ‘qualified retreaded tire’ means a retreaded truck tire— 

23 ‘‘(1) retreaded in the United States, and 

24 ‘‘(2) purchased by the taxpayer in the United 

25 States. 


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•S 4685 IS

1 ‘‘(d) QUALIFIED TRUCK FLEET VEHICLE.—For pur2 poses of this section, the term ‘qualified truck fleet vehicle’ 

3 means any vehicle which has a gross vehicle weight rating 

4 of greater than 14,000 pounds. 

5 ‘‘(e) REGULATIONS AND GUIDANCE.—The Secretary 

6 shall issue such regulations and guidance as the Secretary 

7 determines necessary to carry out the purposes of this sec8 tion. 

9 ‘‘(f) TERMINATION.—No credit shall be determined 

10 under this section with respect to qualified retreaded tires 

11 placed in service after December 31, 2027.’’. 

12 (b) CREDIT ALLOWED AS PART OF GENERAL BUSI13 NESS CREDIT.—Section 38(b) of such Code is amended 

14 by striking ‘‘plus’’ at the end of paragraph (40), by strik15 ing the period at the end of paragraph (41), and by adding 

16 at the end the following new paragraph: 

17 ‘‘(42) the truck fleet retreaded tire tax credit 

18 determined under section 45BB.’’. 

19 (c) CLERICAL AMENDMENT.—The table of sections 

20 for subpart D of part IV of subchapter A of chapter 1 

21 of such Code is amended by adding at the end the fol22 lowing new item: 

‘‘Sec. 45BB. Truck fleet retreaded tire tax credit.’’. 

23 (d) EFFECTIVE DATE.—The amendments made by 

24 this section shall apply to tires placed in service after De25 cember 31, 2024. 


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•S 4685 IS

1 SEC. 3. USE OF RETREADED TIRES FOR FEDERAL FLEETS. 

2 (a) REQUIREMENT.—In any case in which a 

3 retreaded tire is available on the General Services Admin4 istration tire schedule in the size, load range, and tread 

5 designation desired, the head of an agency shall order such 

6 tire instead of a new, not retread-able tire. 

7 (b) FAR REVISION.—Not later than 1 year after the 

8 date of the enactment of this Act, the Federal Acquisition 

9 Regulatory Council shall amend the Federal Acquisition 

10 Regulation to include the requirements of this section. 

11 (c) AGENCY DEFINED.—The term ‘‘agency’’ has the 

12 meaning given the term ‘‘executive agency’’ in section 133 

13 of title 41, United States Code. 

Æ 


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