What does Preamble of HR 2391 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment aims to establish a refundable tax credit specifically for commercial truck drivers.

What does SHORT TITLE. of HR 2391 do?

This bill is formally titled the Strengthening Supply Chains Through Truck Driver Incentives Act of 2025.

What does CREDIT FOR COMMERCIAL TRUCK DRIVERS. of HR 2391 do?

This section amends the Internal Revenue Code of 1986 to create a new section, 36C, establishing a credit for commercial truck drivers. Eligible individuals can receive a credit of up to $7,500 for the taxable year. To be eligible, an individual must hold a valid Class A commercial driver's license, have an adjusted gross income not exceeding $90,000 (or $112,500 for head of household, or $135,000 for joint returns), and drive a qualifying vehicle at least 1900 hours during the year. A special rule applies to individuals enrolled in registered apprenticeship programs, exempting them from the Class A license requirement and allowing training hours to count towards the driving hour requirement. New truck drivers who did not drive commercially in the preceding year may be eligible for a $10,000 credit. The credit amount is reduced proportionally for new drivers who drive less than 1420 hours. Dollar amounts in the section are subject to inflation adjustments beginning after 2025. This section is terminated for taxable years beginning after December 31, 2026. Conforming amendments are made to sections 6211(b)(4)(A) and 1324(b)(2) of the Internal Revenue Code and title 31, United States Code. The amendments apply to taxable years ending on or after December 31, 2025.

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Strengthening Supply Chains Through Truck Driver Incentives Act of 2025 — HR. 2391

Last updated: 3/26/2025 · Introduced: 3/26/2025

Author: Patrick Ryan (D-NY)

TL;DR (AI)

This bill creates a refundable tax credit of up to $7,500 for eligible commercial truck drivers, with a higher credit of $10,000 for new drivers.
To qualify, drivers must meet income requirements, hold a Class A commercial driver's license (or be in an apprenticeship program), and drive a qualifying vehicle for a minimum number of hours.
The tax credit is set to expire after 2026 and will be adjusted for inflation after 2025.

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Includes provisions on preamble, short title., and 1 more.

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