1. Short title This Act may be cited as the Strengthening Supply Chains Through Truck Driver Incentives Act of 2023 . 2. Credit for commercial truck drivers (a) In general The Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Credit for commercial truck drivers (a) Allowance of credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle an amount equal to $7,500 for the taxable year. (b) Eligible individual For the purposes of this section, the term eligible taxpayer means, with respect to a taxable year, an individual— (1) who holds a valid Class A commercial driver’s license (except as provided in subsection (c)) who operates a tractor-trailer combination that qualifies as a Group A vehicle under section 383.91(a)(1) of title 49, Code of Federal Regulations, (2) whose adjusted gross income for the taxable year does not exceed— (A) in the case of a joint return or surviving spouse, $135,000, (B) in the case of an individual who is a head of household, $112,500, or (C) in the case of any other individual, $90,000, and (3) who drove such a vehicle in the course of a trade or business— (A) not less than 1900 hours during such taxable year, or (B) in the case of an individual who did not drive a commercial truck in the preceding taxable year, not less than an average of 40 hours per week with respect to weeks during the taxable year in which such individual drove such a vehicle in the course of a trade or business. (c) Special rule for apprentices With respect to an individual enrolled in an apprenticeship program registered under the Act of August 16, 1937 (commonly known as the National Apprenticeship Act ), who, upon completion or in the course of such apprenticeship program will receive a Class A commercial driver’s license— (1) the requirements of subsection (b)(1) shall not apply, and (2) such individual may count training hours in such program as hours driving a vehicle described in subsection