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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Strengthening Supply 
Chains Through Truck Driver Incentives Act of 2023’’. 
SEC. 2. CREDIT FOR COMMERCIAL TRUCK DRIVERS. 
(a) IN GENERAL.—The Internal Revenue Code of 
1986 is amended by inserting after section 36B the fol-
lowing new section: 
VerDate Sep 11 2014 
22:09 Apr 12, 2023
Jkt 039200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2450.IH
H2450
pbinns on DSKJLVW7X2PROD with $$_JOB
‘‘SEC. 36C. CREDIT FOR COMMERCIAL TRUCK DRIVERS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this subtitle an amount equal to 
$7,500 for the taxable year. 
‘‘(b) ELIGIBLE INDIVIDUAL.—For the purposes of 
this section, the term ‘eligible taxpayer’ means, with re-
spect to a taxable year, an individual— 
‘‘(1) who holds a valid Class A commercial driv-
er’s license (except as provided in subsection (c)) 
who operates a tractor-trailer combination that 
qualifies as a Group A vehicle under section 
383.91(a)(1) of title 49, Code of Federal Regula-
tions, 
‘‘(2) whose adjusted gross income for the tax-
able year does not exceed— 
‘‘(A) in the case of a joint return or sur-
viving spouse, $135,000, 
‘‘(B) in the case of an individual who is a 
head of household, $112,500, or 
‘‘(C) in the case of any other individual, 
$90,000, and 
‘‘(3) who drove such a vehicle in the course of 
a trade or business— 
‘‘(A) not less than 1900 hours during such 
taxable year, or 
VerDate Sep 11 2014 
22:09 Apr 12, 2023
Jkt 039200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2450.IH
H2450
pbinns on DSKJLVW7X2PROD with $$_JOB
‘‘(B) in the case of an individual who did 
not drive a commercial truck in the preceding 
taxable year, not less than an average of 40 
hours per week with respect to weeks during 
the taxable year in which such individual drove 
such a vehicle in the course of a trade or busi-
ness. 
‘‘(c) SPECIAL RULE FOR APPRENTICES.—With re-
spect to an individual enrolled in an apprenticeship pro-
gram registered under the Act of August 16, 1937 (com-
monly known as the ‘National Apprenticeship Act’), who, 
upon completion or in the course of such apprenticeship 
program will receive a Class A commercial driver’s li-
cense— 
‘‘(1) the requirements of subsection (b)(1) shall 
not apply, and 
‘‘(2) such individual may count training hours 
in such program as hours driving a vehicle described 
in subsection (b)(1) for the purposes of this section. 
‘‘(d) SPECIAL RULE FOR NEW TRUCK DRIVERS.— 
Except as provided in subsection (e), in the case of an 
eligible taxpayer who did not drive a commercial truck in 
the course of a trade or business during the preceding tax-
able year, subsection (a) shall be applied by substituting 
‘$10,000’ for ‘$7,500’. 
VerDate Sep 11 2014 
22:09 Apr 12, 2023
Jkt 039200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2450.IH
H2450
pbinns on DSKJLVW7X2PROD with $$_JOB
‘‘(e) SPECIAL RULE FOR DRIVERS WITH LESS THAN 
1420 HOURS.—In the case of an eligible taxpayer who did 
not drive a commercial truck in the preceding taxable year 
who drives a commercial truck for less than 1420 hours 
in the course of a trade or business during the taxable 
year, the amount of the credit allowed by subsection (a) 
shall be the amount that bears the same proportion to the 
dollar amount (determined without regard to this sub-
section) with respect to the individual under subsection (a) 
as the number of hours such individual drove a commercial 
truck in the course of a trade or business during such tax-
able years bears to 1420 hours. 
‘‘(f) INFLATION ADJUSTMENT.—In the case of any 
taxable year beginning after 2023, the dollar amounts in 
this section shall be increased by an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined by substituting 
‘calendar year 2023’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii). 
‘‘(g) TERMINATION DATE.—This section shall not 
apply to any taxable year beginning after December 31, 
2024.’’. 
(b) CONFORMING AMENDMENTS.— 
VerDate Sep 11 2014 
22:09 Apr 12, 2023
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H2450.IH
H2450
pbinns on DSKJLVW7X2PROD with $$_JOB
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘, 36C’’ 
after ‘‘36B’’. 
(2) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘, 36C’’ after 
‘‘, 36B’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36B the following new item: 
‘‘Sec. 36C. Credit for commercial truck drivers.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending on or after 
December 31, 2023. 
Æ 
VerDate Sep 11 2014 
22:09 Apr 12, 2023
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H2450.IH
H2450
pbinns on DSKJLVW7X2PROD with $$_JOB