I 

118TH CONGRESS 

1ST SESSION H. R. 2450 

To amend the Internal Revenue Code of 1986 to establish a refundable 

tax credit for commercial truck drivers. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 30, 2023 

Ms. SPANBERGER (for herself and Mr. GALLAGHER) introduced the following 

bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

a refundable tax credit for commercial truck drivers. 

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 ‘‘Strengthening Supply 

5 Chains Through Truck Driver Incentives Act of 2023’’. 

6 SEC. 2. CREDIT FOR COMMERCIAL TRUCK DRIVERS. 

7 (a) IN GENERAL.—The Internal Revenue Code of 

8 1986 is amended by inserting after section 36B the fol9 lowing new section: 


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1 ‘‘SEC. 36C. CREDIT FOR COMMERCIAL TRUCK DRIVERS. 

2 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli3 gible individual, there shall be allowed as a credit against 

4 the tax imposed by this subtitle an amount equal to 

5 $7,500 for the taxable year. 

6 ‘‘(b) ELIGIBLE INDIVIDUAL.—For the purposes of 

7 this section, the term ‘eligible taxpayer’ means, with re8 spect to a taxable year, an individual— 

9 ‘‘(1) who holds a valid Class A commercial driv10 er’s license (except as provided in subsection (c)) 

11 who operates a tractor-trailer combination that 

12 qualifies as a Group A vehicle under section 

13 383.91(a)(1) of title 49, Code of Federal Regula14 tions, 

15 ‘‘(2) whose adjusted gross income for the tax16 able year does not exceed— 

17 ‘‘(A) in the case of a joint return or sur18 viving spouse, $135,000, 

19 ‘‘(B) in the case of an individual who is a 

20 head of household, $112,500, or 

21 ‘‘(C) in the case of any other individual, 

22 $90,000, and 

23 ‘‘(3) who drove such a vehicle in the course of 

24 a trade or business— 

25 ‘‘(A) not less than 1900 hours during such 

26 taxable year, or 


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1 ‘‘(B) in the case of an individual who did 

2 not drive a commercial truck in the preceding 

3 taxable year, not less than an average of 40 

4 hours per week with respect to weeks during 

5 the taxable year in which such individual drove 

6 such a vehicle in the course of a trade or busi7 ness. 

8 ‘‘(c) SPECIAL RULE FOR APPRENTICES.—With re9 spect to an individual enrolled in an apprenticeship pro10 gram registered under the Act of August 16, 1937 (com11 monly known as the ‘National Apprenticeship Act’), who, 

12 upon completion or in the course of such apprenticeship 

13 program will receive a Class A commercial driver’s li14 cense— 

15 ‘‘(1) the requirements of subsection (b)(1) shall 

16 not apply, and 

17 ‘‘(2) such individual may count training hours 

18 in such program as hours driving a vehicle described 

19 in subsection (b)(1) for the purposes of this section. 

20 ‘‘(d) SPECIAL RULE FOR NEW TRUCK DRIVERS.— 

21 Except as provided in subsection (e), in the case of an 

22 eligible taxpayer who did not drive a commercial truck in 

23 the course of a trade or business during the preceding tax24 able year, subsection (a) shall be applied by substituting 

25 ‘$10,000’ for ‘$7,500’. 


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1 ‘‘(e) SPECIAL RULE FOR DRIVERS WITH LESS THAN

2 1420 HOURS.—In the case of an eligible taxpayer who did 

3 not drive a commercial truck in the preceding taxable year 

4 who drives a commercial truck for less than 1420 hours 

5 in the course of a trade or business during the taxable 

6 year, the amount of the credit allowed by subsection (a) 

7 shall be the amount that bears the same proportion to the 

8 dollar amount (determined without regard to this sub9 section) with respect to the individual under subsection (a) 

10 as the number of hours such individual drove a commercial 

11 truck in the course of a trade or business during such tax12 able years bears to 1420 hours. 

13 ‘‘(f) INFLATION ADJUSTMENT.—In the case of any 

14 taxable year beginning after 2023, the dollar amounts in 

15 this section shall be increased by an amount equal to— 

16 ‘‘(1) such dollar amount, multiplied by 

17 ‘‘(2) the cost-of-living adjustment determined 

18 under section 1(f)(3) for the calendar year in which 

19 the taxable year begins, determined by substituting 

20 ‘calendar year 2023’ for ‘calendar year 2016’ in sub21 paragraph (A)(ii). 

22 ‘‘(g) TERMINATION DATE.—This section shall not 

23 apply to any taxable year beginning after December 31, 

24 2024.’’. 

25 (b) CONFORMING AMENDMENTS.— 


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1 (1) Section 6211(b)(4)(A) of the Internal Rev2 enue Code of 1986 is amended by inserting ‘‘, 36C’’ 

3 after ‘‘36B’’. 

4 (2) Section 1324(b)(2) of title 31, United 

5 States Code, is amended by inserting ‘‘, 36C’’ after 

6 ‘‘, 36B’’. 

7 (3) The table of sections for subpart C of part 

8 IV of subchapter A of chapter 1 of the Internal Rev9 enue Code of 1986 is amended by inserting after the 

10 item relating to section 36B the following new item: 

‘‘Sec. 36C. Credit for commercial truck drivers.’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to taxable years ending on or after 

13 December 31, 2023. 

Æ 


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