Establishes a tax deduction for tires that are blown out from potholes on state and local roads

This bill creates a $1,000 tax credit for taxpayers who replace tires damaged by potholes on state or local roads. It directly affects drivers who incur costs from pothole-related tire damage, allowing them to reduce their state tax liability by up to $1,000 per vehicle per year. To claim the credit, taxpayers must provide proof of the pothole-caused damage, and any unused credit amount may be refunded but won't earn interest. The credit applies to taxable years starting January 1, 2026, and is designed to offset out-of-pocket costs for tire replacements caused by road conditions.