H.R.5103: To amend the Internal Revenue Code of 1986 to allow a credit against income tax to vehicle fleet operators for purchasing tires made from recycled rubber.

Tire Investment, Recovery and Extension Act of 2007 [sic]or the TIRE Act of 2007 [sic] - Amends the Internal Revenue Code to allow taxpayers who regularly use more than 100 vehicles a year in a trade or business (vehicle fleet operators) a tax credit for the purchase of new or retread tires made from recycled rubber.