I 
111TH CONGRESS 
1ST SESSION H. R. 1888 
To amend the Internal Revenue Code of 1986 to allow a credit against 
income tax to vehicle fleet operators for purchasing tires made from 
recycled rubber. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 2, 2009 
Mr. JOHNSON of Georgia (for himself, Mr. CUMMINGS, Mr. LEWIS of Georgia, 
Mr. KAGEN, and Mr. PERLMUTTER) 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 allow a 
credit against income tax to vehicle fleet operators for 
purchasing tires made from recycled rubber. 
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 ‘‘Tire Investment, Re-
covery and Extension Act of 2009’’ or the ‘‘TIRE Act of 
2009’’. 
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SEC. 2. FINDINGS. 
(1) The majority of rubber used by industry in 
the United States is synthetic rubber that has been 
derived from petroleum. 
(2) The tire industry is the largest consumer of 
rubber in the United States, using over 3 billion 
pounds of rubber annually to produce over 250 mil-
lion tires. 
(3) Recycled rubber from scrap tires can be 
used in the production of new tires at loadings ex-
ceeding 10 percent of the weight of rubber in the 
tire if the particle size of the recycled rubber is ex-
tremely fine (80 mesh/177 microns or finer) and the 
particles are free from impurities such as steel and 
fiber. 
(4) On average, the United States can save a 
gallon of oil for every tire produced incorporating 10 
percent recycled rubber. 
(5) On average, for every pound of recycled 
rubber used as an alternative to synthetic rubber, 
the United States will prevent a pound of carbon di-
oxide from being released into the atmosphere. 
(6) An independent study has determined that 
air permeability in a standard tire can be reduced by 
up to 50 percent when using recycled content. If re-
cycled content is used in every passenger car in the 
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United States, it would result in a fuel savings of up 
to 750 million gallons per year. 
SEC. 3. CREDIT FOR PURCHASES BY VEHICLE FLEET OPER-
ATORS OF TIRES MADE FROM RECYCLED 
RUBBER. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45R. PURCHASES BY VEHICLE FLEET OPERATORS OF 
TIRES MADE FROM RECYCLED RUBBER. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, in the case of an eligible taxpayer, the recycled 
rubber tire credit determined under this section is $3 for 
each qualified tire purchased by the taxpayer during the 
taxable year for use on a highway motor vehicle used in 
a trade or business of the taxpayer. 
‘‘(b) DOLLAR LIMITATION.— 
‘‘(1) IN
GENERAL.—The credit determined 
under this section for any taxable year shall not ex-
ceed— 
‘‘(A) $10,000,000 in the case of taxable 
years ending during the first year beginning 
after the date of the enactment of this section, 
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