This legislation introduces a new retreaded tire credit into the Internal Revenue Code, aiming to incentivize the purchase and use of these tires. Taxpayers can claim a credit equal to the lesser of 30 percent of the amount paid for qualified retreaded tires or $30 per tire. To qualify, tires must be retreaded and purchased within the United States, with the credit applying to tires placed in service after December 31, 2025, and terminating after December 31, 2028. Additionally, the bill mandates that Federal agencies consider and prioritize the use of retreaded tires for their fleets. Agencies are required to order retreaded tires instead of new, non-retreadable ones if they are available on the General Services Administration tire schedule and meet the necessary size, load range, and tread specifications. The Federal Acquisition Regulation (FAR) must be updated within one year of the bill's enactment to incorporate these new requirements for federal procurement.