S. 2790 — Resilient Tire Supply and Jobs Act

This section establishes a new general business tax credit (under new IRC §45BB) equal to the lesser of $30 or 30% of the cost for each qualified retreaded tire—defined as a tire retreaded and purchased in the United States—placed in service after December 31, 2025. The credit terminates for tires placed in service after December 31, 2028.

This section requires the head of an executive agency (as defined in 41 U.S.C. 133, i.e., executive departments, military departments, independent establishments, and wholly owned government corporations) to order a retreaded tire from the General Services Administration (GSA) tire schedule—in the desired size, load range, and tread designation—instead of a new tire when available. The section further directs the Federal Acquisition Regulatory Council to amend the Federal Acquisition Regulation (FAR) to incorporate this requirement not later than one year after enactment.