The main purpose of this legislation is to promote the use of retreaded tires in the United States. It aims to encourage businesses and federal agencies to consider retreaded tires as a viable option, thereby supporting job creation, enhancing supply chain security, and promoting sustainability. Key provisions of the legislation include the establishment of a tax credit for businesses that purchase qualified retreaded tires. Specifically, businesses can receive a credit equal to 30 percent of their expenses for buying these tires, or $30 for each retreaded tire purchased, whichever is lower.