This bill encourages the use of retreaded tires—used tires that have been refurbished and resold—by offering tax credits to businesses that purchase them and requiring federal agencies to prioritize them in government procurement. Businesses that buy qualified retreaded tires (which must be retreaded and purchased in the United States) can claim a tax credit worth up to 30 percent of their purchase costs or $30 per tire, whichever is less, for tires placed in service after December 31, 2025. The credit expires after December 31, 2028. Additionally, federal agencies must purchase retreaded tires from the General Services Administration's approved list whenever they're available in the needed specifications, rather than buying new tires—with federal procurement rules to be updated within one year of the law's enactment. The bill aims to boost jobs in the tire retreading industry, reduce supply chain dependency on new tire manufacturing, and promote environmental sustainability by extending tire life.