‘‘(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’. 
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‘‘(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 2025, 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 2025’ 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, 
2026.’’. 
(b) CONFORMING AMENDMENTS.— 
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(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, 2025. 
Æ 
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