H.R.2391 - Strengthening Supply Chains Through Truck Driver Incentives Act of 2025 (119th Congress)
Summary
H.R.2391, the Strengthening Supply Chains Through Truck Driver Incentives Act of 2025, proposes a refundable tax credit for commercial truck drivers. The bill aims to address supply chain issues by incentivizing individuals to become or remain truck drivers. The tax credit is set at $7,500, with a potential increase to $10,000 for new drivers, subject to certain income and hour requirements.
Expected Effects
If enacted, this bill would provide a direct financial incentive to commercial truck drivers, potentially increasing the number of drivers and easing supply chain bottlenecks. The refundable tax credit could also improve the financial well-being of eligible truck drivers. The bill includes provisions for inflation adjustment and a termination date, limiting its long-term impact.
Potential Benefits
- Addresses Supply Chain Issues: By incentivizing truck driving, the bill aims to alleviate supply chain disruptions.
- Financial Relief for Truck Drivers: The tax credit provides direct financial assistance to eligible drivers.
- Encourages New Drivers: The higher credit for new drivers could attract more individuals to the profession.
- Supports Apprenticeships: The bill includes a special rule for apprentices, encouraging skill development in the industry.
- Inflation Adjustment: The credit is adjusted for inflation, maintaining its value over time.
Potential Disadvantages
- Cost to Taxpayers: The refundable tax credit will increase government spending and potentially the national debt.
- Limited Duration: The termination date of December 31, 2026, limits the long-term effectiveness of the incentive.
- Income Restrictions: The income limits may exclude some truck drivers from receiving the credit.
- Potential for Fraud: The tax credit system could be susceptible to fraudulent claims.
- Complexity: The various rules and exceptions (e.g. for apprentices, new drivers, and those with less than 1420 hours) add complexity to the tax code.
Most Disadvantaged Areas:
Constitutional Alignment
The bill appears to align with the Constitution's general welfare clause (Preamble). Congress has the power to tax and spend for the general welfare of the United States. Article I, Section 8, Clause 1 grants Congress the power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defense and general welfare of the United States.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).