may count training hours in such program as hours driving a vehicle described in subsection (b)(1) for the purposes of this section. (d) Special rule for new truck drivers Except as provided in subsection (e), in the case of an eligible taxpayer who did not drive a commercial truck in the course of a trade or business during the preceding taxable year, subsection (a) shall be applied by substituting $10,000 for $7,500 . (e) Special rule for drivers with less than 1420 hours In the case of an eligible taxpayer who did not drive a commercial truck in the preceding taxable year who drives a commercial truck and served for less than 1420 hours of on-duty time, including driving time, in the course of a trade or business during the taxable year, the amount of the credit allowed by subsection (a) shall be the amount that bears the same proportion to the dollar amount (determined without regard to this subsection) with respect to the individual under subsection (a) as the number of hours of on-duty time, including driving time, such individual drove a commercial truck in the course of a trade or business during such taxable year bears to 1420 hours. (f) Inflation adjustment In the case of any taxable year beginning after 2022, the dollar amounts in this section shall be increased by an amount equal to— (1) such dollar amount, multiplied by (2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting ‘calendar year 2021’ for ‘calendar year 2016’ in subparagraph (A)(ii). (g) Limitation An eligible individual shall be allowed the credit under this section only 2 times. (h) Definitions In this section, the terms “on-duty time” and “driving time” shall have the meaning given such terms in section 395.2 of title 49, Code of Federal Regulations. . (b) Conforming amendments (1) In general Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting , 36C after 36B . (2) Refund of internal revenue collections Section