Bill · S. 2790· Senate(119-S-2790)
Resilient Tire Supply and Jobs Act
- Introduced
- 9/11/2025
- Last activity
- 9/11/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Jon Husted
- Cosponsors
- - 2 - 0
- Introduced
- In Committee
What this bill would do
The Resilient Tire Supply and Jobs Act aims to amend the Internal Revenue Code of 1986 to create a credit for retreaded tires. This credit applies to qualified retreaded tire expenses for tires that are retreaded and purchased within the United States. Additionally, the bill requires federal agencies to prioritize the use of retreaded tires over new, not retread-able tires when available on the General Services Administration tire schedule. The Secretary of the Treasury will issue necessary regulations for the tax credit. This legislation also includes a mandate for the Federal Acquisition Regulatory Council to update regulations. The tax credit is set to expire for tires placed in service after December 31, 2028.
Yes· 3 of 6
Does this cut taxes for small businesses?+5
The bill creates a tax credit for qualified retreaded tire expenses that can be applied as part of the general business credit.
Would business owners be better off under this?+5
Business owners can benefit from the tax credit for purchasing qualified retreaded tires.
Does this make it easier to run a small business?+4
The tax credit provides direct financial relief for businesses incurring costs for retreaded tires.
The opposite
Does this reduce what the federal government spends?-2
The bill mandates federal agencies to prioritize certain tire purchases, which may alter standard procurement spending patterns.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Credit for Tire Expenses: Taxpayers can receive a credit equal to the lesser of 30 percent of the amount paid or incurred for a qualified retreaded tire or $30 (Section 2(a)). This provides a financial incentive for those using tires that meet the specific requirements.
-
Support for Domestic Industry: The credit is specifically for tires that have been retreaded in the United States and purchased in the United States (Section 2(a)(c)). This focuses the benefit on domestic products.
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Federal Fleet Requirements: Federal agencies must order retreaded tires instead of new, not retread-able tires if the retreaded tire is available on the General Services Administration tire schedule (Section 3(a)).
Potential Negative Impacts for People
- Expiration of Tax Benefits: The credit for retreaded tires will not be available for any qualified tires placed in service after December 31, 2028 (Section 2(a)(e)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Reduces Small Business Taxes+5Improves Small Business Support+4Increases Job Creation+3Reduces Government Spending-2
- Demographic And Interest Groups
- Good For Business Owners+5Good For Farmers+3
- Environment Energy And Infrastructure
- Improves Environmental Protections+3
- 10/22/2025
- 1 Cosponsor added.
- 9/11/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Josh HawleyRepublican · Missouri
Roger MarshallRepublican · Kansas