of the Internal Revenue Code of 1986 is amended by inserting , 36C after 36B . (2) Section 1324(b)(2) of title 31, United States Code, is amended by inserting , 36C after , 36B . (3) 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, 2023.