; or (ii) 180 days after the Secretary declares that the emergency or other condition declared by the Secretary pursuant to subparagraph (A) has expired, whichever is later. (D) In administering this paragraph, the Secretary shall give weight to requests by a State to make or extend subparagraph (A) declarations. . 3. Eligibility for workforce grants Section 134 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3174 ) is amended by adding at the end the following: (e) Truck drivers (1) In general With respect to the commercial motor vehicle operator profession, the Secretary shall provide grants to individuals for the tuition and fees and other costs of entry level driver training provided by an entity listed as a training provider on the registry maintained by the Federal Motor Carrier Safety Administration and for such other education and training costs as the Secretary may approve, including the cost of course materials, supplies, technology, and fees for graduation, licensure, or certification. (2) Simplified process As soon as practicable after the date of enactment of this subsection, the Secretary shall develop a simplified process through which grants may be provided under this subsection that would be readily accessible to individuals with non-Federal share requirements set at the lowest level allowed under other provisions of this section. (3) Requirements Expenses authorized under paragraph (1) shall be provided both through the structure of existing programs pursuant to subsections (a) through (d) of this section and through the process developed by the Secretary under subsection (e). . 4. Strengthening supply chains through truck driver incentives Act (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.