I 
118TH CONGRESS 
2D SESSION 
H. R. 8578 
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 HOUSE OF REPRESENTATIVES 
MAY 28, 2024 
Mrs. SYKES (for herself and Mr. LAHOOD) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Oversight and Accountability, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
the truck fleet retreaded tire tax credit, to require Fed-
eral agencies to consider the use of retreaded tires, and 
for other purposes. 
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 ‘‘Retreaded Truck Tire 
Jobs, Supply Chain Security and Sustainability Act of 
2024’’. 
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SEC. 2. CREDIT FOR CERTAIN RETREADED TIRES. 
(a) IN GENERAL.—Part IV of subchapter A of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by adding at the end of subpart D the following new sec-
tion: 
‘‘SEC. 45BB. TRUCK FLEET RETREADED TIRE TAX CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
truck fleet retreaded tire tax credit for any taxable year 
is an amount equal to the sum of the credit amounts de-
termined under subsection (b) with respect to each quali-
fied retreaded tire placed in service on a qualified truck 
fleet vehicle during the taxable year. 
‘‘(b) PER TIRE AMOUNT.—There shall be a credit 
equal to the lesser of— 
‘‘(1) 30 percent of the basis of each qualified 
retreaded tire, or 
‘‘(2) so much of the amount paid or incurred by 
the taxpayer during the taxable year to purchase 
qualified retreaded tires as does not exceed $30 per 
qualified retreaded tire. 
‘‘(c) QUALIFIED
RETREADED
TIRE.—The term 
‘qualified retreaded tire’ means a retreaded truck tire— 
‘‘(1) retreaded in the United States; and 
‘‘(2) purchased by the taxpayer in the United 
States. 
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‘‘(d) QUALIFIED TRUCK FLEET VEHICLE.—For pur-
poses of this section, the term ‘qualified truck fleet vehicle’ 
means any vehicle which has a gross vehicle weight rating 
of greater than 14,000 pounds. 
‘‘(e) REGULATIONS AND GUIDANCE.—The Secretary 
shall issue such regulations and guidance as the Secretary 
determines necessary to carry out the purposes of this sec-
tion. 
‘‘(f) TERMINATION.—No credit shall be determined 
under this section with respect to qualified retreaded tires 
placed in service after December 31, 2027.’’. 
(b) CREDIT ALLOWED AS PART OF GENERAL BUSI-
NESS CREDIT.—Section 38(b) of such Code is amended 
by striking ‘‘plus’’ at the end of paragraph (40), by strik-
ing the period at the end of paragraph (41), and by adding 
at the end the following new paragraph: 
‘‘(42) the truck fleet retreaded tire tax credit 
determined under section 45BB.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part IV of subchapter A of chapter 1 of such Code 
is amended by adding at the end the following new item: 
‘‘Sec. 45BB. Truck fleet retreaded tire tax credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to tires placed in service after De-
cember 31, 2024. 
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SEC. 3. USE OF RETREADED TIRES FOR FEDERAL FLEETS. 
(a) REQUIREMENT.—In any case in which a 
retreaded tire is available on the General Services Admin-
istration tire schedule in the size, load range, and tread 
designation desired, the head of an agency shall order such 
tire instead of a new, not retread-able tire. 
(b) FAR REVISION.—Not later than 1 year after the 
date of the enactment of this Act, the Federal Acquisition 
Regulation shall be updated to include the requirements 
of this section. 
(c) AGENCY DEFINED.—The term ‘‘agency’’ has the 
meaning given the term ‘‘executive agency’’ in section 133 
of title 41, United States Code. 
Æ 
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