This legislative proposal introduces a new refundable tax credit for commercial truck drivers, aiming to incentivize and support the profession. Eligible individuals can claim a credit of $7,500 , provided they hold a valid Class A commercial driver's license, operate a qualifying tractor-trailer, and meet specific adjusted gross income limitations. Additionally, drivers must have logged at least 1900 hours driving in a trade or business during the taxable year, or an average of 40 hours per week for new drivers. A higher credit of $10,000 is available for new truck drivers who did not drive commercially in the preceding year, with prorated amounts for those driving less than 1420 hours. The bill also includes special provisions for apprentices, allowing them to count training hours and waiving the initial CDL requirement. All dollar amounts will be adjusted for inflation after 2025, and the credit is scheduled to terminate for taxable years beginning after December 31, 2026.