118 CONGRESS1 S H.R.2450 - Strengthening Supply Chains Through Truck Driver Incentives Act of 2023118th Congress (2023-2024) | Get alertsSponsor: Rep. Spanberger, Abigail Davis [D-VA-7] (Introduced 03/30/2023)Committees: House - Ways and MeansLatest Action: House - 03/30/2023 Referred to the House Committee on Ways and Means. (All Actions)Summary(1) Text(1) Actions(2) Titles(2) Amendments(0) Cosponsors(5) Committees(1) Related Bills(1)There is one version of the bill. Text available as: XML/HTML XML/HTML (new window) TXT PDF (230KB) Shown Here:Introduced in House (03/30/2023)H. R. 2450To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for commercial truck drivers.IN THE HOUSE OF REPRESENTATIVESM 30, 2023Ms. S (for herself and Mr. G ) introduced the following bill; which was referred to the Committee on Ways andMeansA BILLTo 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 Representatives 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.“SEC. 36C. CREDIT FOR COMMERCIAL TRUCK DRIVERS.Introduced Passed House Passed Senate To President Became Law(a) I G .—The Internal Revenue Code of 1986 is amended by inserting after section 36B the followingnew section:“(a) A O C .—In the case of an eligible individual, there shall be allowed as a credit againstthe tax imposed by this subtitle an amount equal to $7,500 for the taxable year.“(b) E I .—For the purposes of this section, the term ‘eligible taxpayer’ means, withrespect to a taxable year, an individual—“(1) who holds a valid Class A commercial driver’s license (except as provided in subsection (c)) whooperates a tractor-trailer combination that qualifies as a Group A vehicle under section 383.91(a)(1) of title 49,Code of Federal Regulations,“(2) whose adjusted gross income for the taxable year does not exceed—“(A) in the case of a joint return or surviving 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, orListen Listen Dictionary Translate-------------------------------------118