USSB-2790Introduced

Resilient Tire Supply and Jobs Act

Jurisdiction:: United States (federal)
Type:: Incentives
Last action:: Sep 11, 2025

Tires

Next steps for producers

Review this measure’s obligations and confirm whether they reach your products

Applies toTaxpayers who pay or incur expenses for qualified retreaded tires; federal executive agencies procuring tires for federal fleets

Obligations under this law

·Taxpayers may claim a tax credit equal to the lesser of 30% of the amount paid or incurred for a qualified retreaded tire or $30 per tire, for tires placed in service after December 31, 2025 and before January 1, 2029
·Federal executive agency heads must order retreaded tires instead of new non-retreadable tires when a retreaded tire is available on the GSA tire schedule in the required size, load range, and tread designation

No designated program action is recorded for this measure yet — treat the above as the general obligation and verify against the source text.

Bill establishes a federal tax credit for retreaded tires (a reuse/circular-economy outcome) and mandates federal procurement consideration of retreaded tires, advancing tire remanufacturing and material recovery; introduced in 119th Congress, no committee action yet.

Covered Products

·retreaded tires retreaded in the United States and purchased in the United States

Producer Obligations

·Taxpayers may claim a tax credit equal to the lesser of 30% of the amount paid or incurred for a qualified retreaded tire or $30 per tire, for tires placed in service after December 31, 2025 and before January 1, 2029
·Federal executive agency heads must order retreaded tires instead of new non-retreadable tires when a retreaded tire is available on the GSA tire schedule in the required size, load range, and tread designation

Exemptions

·Credit only applies to tires retreaded in the United States
·Credit only applies to tires purchased in the United States
·Credit does not apply to tires placed in service after December 31, 2028
·Federal fleet mandate applies only when a retreaded tire is available on the GSA tire schedule in the required size, load range, and tread designation

Key Deadlines

Jan 1, 2026compliance: Tax credit for retreaded tires applies to tires placed in service after December 31, 2025

Dec 31, 2028compliance: Tax credit terminates; no credit for qualified retreaded tires placed in service after December 31, 2028

—other: Federal Acquisition Regulatory Council must amend the Federal Acquisition Regulation to include federal fleet retreaded tire requirements within 1 year of enactment

Producer Definition

Taxpayers who pay or incur expenses for qualified retreaded tires; federal executive agencies procuring tires for federal fleets

Fee Structure

Unknown: No fees imposed; the bill establishes a tax credit, not a fee structure

Enforcement

Internal Revenue Service (for tax credit); Federal Acquisition Regulatory Council (for FAR amendment); General Services Administration (for federal fleet procurement): None specified

Preemption Notes

Federal bill establishing a tax credit and federal procurement requirement; no explicit preemption of state laws

Compliance Dimensions

Bans & Restrictionsnew, non-retreadable tires for federal fleet procurement when retreaded tire is available on GSA schedule in required size, load range, and tread designation (Material Restriction)

“In any case in which a retreaded tire is available on the General Services Administration 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.”

Tracking dates like these across a whole portfolio of jurisdictions is what Upcoming Deadlines does.

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Full bill text

II 119TH CONGRESS 1ST SESSION S. 2790 To amend the Internal Revenue Code of 1986 to establish the retreaded tire credit, to require Federal agencies to consider the use of retreaded tires, and for other purposes. IN THE SENATE OF THE UNITED STATES SEPTEMBER 11, 2025 Mr. HUSTED (for himself and Mr. M ARSHALL) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to establish the retreaded tire credit, to require Federal agencies to consider the use of retreaded tires, and for other purposes. Be it enacted by the Senate and House of Representa-1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Resilient Tire Supply 4 and Jobs Act’’. 5 SEC. 2. CREDIT FOR CERTAIN RETREADED TIRES. 6 (a) IN GENERAL.—Part IV of subchapter A of chap-7 ter 1 of the Internal Revenue Code of 1986 is amended 8 VerDate Sep 11 2014 04:16 Sep 18, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S2790.IS S2790kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 •S 2790 IS by adding at the end of subpart D the following new sec-1 tion: 2 ‘‘SEC. 45BB. RETREADED TIRE CREDIT. 3 ‘‘(a) I N GENERAL.—For purposes of section 38, the 4 retreaded tire credit for any taxable year is an amount 5 equal to the sum of the qualified retreaded tire expenses 6 paid or incurred by the taxpayer with respect to any quali-7 fied retreaded tire. 8 ‘‘(b) QUALIFIED RETREADED TIRE EXPENSES.—For 9 purposes of this section, the term ‘qualified retreaded tire 10 expenses’ means, with respect to any qualified retreaded 11 tire, the lesser of— 12 ‘‘(1) 30 percent of the amount paid or incurred 13 by the taxpayer for such tire, or 14 ‘‘(2) $30. 15 ‘‘(c) Q UALIFIED RETREADED TIRE.—For purposes 16 of this section, the term ‘qualified retreaded tire’ means 17 any tire which— 18 ‘‘(1) has been retreaded in the United States, 19 and 20 ‘‘(2) is purchased by the taxpayer in the United 21 States. 22 ‘‘(d) REGULATIONS AND GUIDANCE.—The Secretary 23 shall issue such regulations and guidance as the Secretary 24 VerDate Sep 11 2014 04:16 Sep 18, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S2790.IS S2790kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 •S 2790 IS determines necessary to carry out the purposes of this sec-1 tion. 2 ‘‘(e) T ERMINATION.—No credit shall be determined 3 under this section with respect to qualified retreaded tires 4 placed in service after December 31, 2028.’’. 5 (b) C REDIT ALLOWED AS PART OF GENERAL BUSI-6 NESS CREDIT.—Section 38(b) of such Code is amended 7 by striking ‘‘plus’’ at the end of paragraph (40), by strik-8 ing the period at the end of paragraph (41), and by adding 9 at the end the following new paragraph: 10 ‘‘(42) the retreaded tire credit determined 11 under section 45BB(a).’’. 12 (c) C LERICAL AMENDMENT.—The table of sections 13 for part IV of subchapter A of chapter 1 of such Code 14 is amended by adding at the end the following new item: 15 ‘‘Sec. 45BB. Retreaded tire credit.’’. (d) E FFECTIVE DATE.—The amendments made by 16 this section shall apply to tires placed in service after De-17 cember 31, 2025. 18 SEC. 3. USE OF RETREADED TIRES FOR FEDERAL FLEETS. 19 (a) R EQUIREMENT.—In any case in which a 20 retreaded tire is available on the General Services Admin-21 istration tire schedule in the size, load range, and tread 22 designation desired, the head of an agency shall order such 23 tire instead of a new, not retread-able tire. 24 VerDate Sep 11 2014 04:16 Sep 18, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S2790.IS S2790kjohnson on DSK7ZCZBW3PROD with $$_JOB 4 •S 2790 IS (b) FAR R EVISION.—Not later than 1 year after the 1 date of the enactment of this Act, the Federal Acquisition 2 Regulatory Council shall amend the Federal Acquisition 3 Regulation to include the requirements of this section. 4 (c) AGENCY DEFINED.—The term ‘‘agency’’ has the 5 meaning given the term ‘‘executive agency’’ in section 133 6 of title 41, United States Code. 7 Æ VerDate Sep 11 2014 04:16 Sep 18, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\S2790.IS S2790kjohnson on DSK7ZCZBW3PROD with $$_JOB

Full text as ingested · via legiscan. Verify against the official source above.