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 must replace tires damaged by potholes on state or local roads. It directly affects vehicle owners who incur costs from pothole-related tire failures, reducing their income tax liability by up to $1,000 per year. To claim the credit, taxpayers must provide proof of the pothole damage to the tax commissioner, and any unused portion of the credit may be carried forward as an overpayment. The credit applies to taxable years starting January 1, 2025, and is limited to one replacement per vehicle.