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 1324(b)(2) of title 31, United States Code, is amended by inserting , 36C after , 36B . (3) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Credit for commercial truck drivers. . (c) Effective date The amendments made by this section shall apply to taxable years ending on or after December 31, 2022. 5. Parking for commercial motor vehicles (a) Sense of Congress It is the sense of Congress that it should be a national priority to address the shortage of parking for commercial motor vehicles on the Federal-aid highway system to improve highway safety. (b) In general Chapter 1 of title 23, United States Code, is amended by adding at the end the following: 180. Parking for commercial motor vehicles (a) Grant authority Subject to the availability of funds, the Secretary shall make grants under this section, on a competitive basis, to eligible entities for projects to provide parking for commercial motor vehicles and improve the safety of commercial motor vehicle operators. (b) Applications To be eligible for a grant under this section, an eligible entity shall submit to the Secretary an application at such time and in such manner as the Secretary may require. (c) Application contents An application submitted under subsection (b) shall contain— (1) a description of the proposed project