# Plain Language Summary: Truck Driver Incentives Act

This bill creates a tax credit—basically free money back from the government—for commercial truck drivers to help address supply chain problems. If you're a truck driver operating a tractor-trailer, you could get $7,500 back on your taxes for 2022 and 2023. If you're brand new to truck driving and didn't drive commercially the year before, you'd get an even bigger credit of $10,000 instead. The idea is to encourage more people to become truck drivers and keep experienced drivers on the job during a time when the country is facing shipping delays and shortages.

To qualify for this credit, you need to meet a few requirements. You must have a valid Class A commercial driver's license and operate a tractor-trailer that meets federal standards. Your income also can't be too high—the limit depends on your filing status, ranging from $90,000 for single filers up to $135,000 for married couples filing jointly. Most importantly, you need to actually work as a truck driver, driving at least 1,900 hours during the year (roughly 36 hours per week). If you're brand new to the job and didn't drive commercially the previous year, you only need to average 40 hours per week during the weeks you actually work.

There's also a special provision for people in apprenticeship programs learning to become truck drivers. They can count their training hours toward the work requirement, and they don't need to have their license yet to qualify. The bill includes a small bonus for new drivers who work fewer hours—if you're just starting out and drive less than 1,420 hours, your credit gets reduced proportionally based on how many hours you actually worked. The credit amounts will automatically increase each year to keep up with inflation, and the whole program expires after December 31, 2023, unless Congress extends it.

Strengthening Supply Chains Through Truck Driver Incentives Act of 2022

Spanberger, Abigail Davis

Strengthening Supply Chains Through Truck Driver Incentives Act of 2022 This bill allows certain licensed commercial truck drivers a $7,500 tax credit in a taxable year. The adjusted gross income of such drivers may not exceed $90,000 ($135,000 in the case of a joint tax return and $112,500 for heads of household). Such drivers must have driven a truck in a trade or business for a specified number of hours in a taxable year. The credit expires after December 31, 2023.