Bill Details

HR.1582 - 119th Congress

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This bill would change the tax rule for volunteer driving so that people who use their own vehicles to transport others or property for a charity could be reimbursed at a higher mileage rate. Right now, the charitable mileage rate is fixed at 14 cents per mile. Under this bill, most charitable driving would still use 14 cents per mile, but driving done on behalf of a qualified organization to carry people or property would use a rate set by the Treasury Department that cannot be lower than the business mileage rate used for tax deductions. The change is meant to better recognize and support volunteer drivers.

  • It updates the tax code’s charitable mileage rule for driving done for certain nonprofit organizations.
  • The higher rate would apply when a person drives people other than themselves, or property, on behalf of a qualified charity.
  • The new rate could not be less than the standard mileage rate used for business and some other tax deductions.
  • The change would apply to tax years beginning after December 31, 2024.

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Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1582 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 1582

 To amend the Internal Revenue Code of 1986 to equalize the charitable 
              mileage rate with the business travel rate.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 25, 2025

Mr. Stauber (for himself and Ms. Craig) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to equalize the charitable 
              mileage rate with the business travel rate.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Volunteer Driver Tax Appreciation 
Act of 2025''.

SEC. 2. INCREASE IN CHARITABLE MILEAGE RATE.

    (a) In General.--Subsection (i) of section 170 of the Internal 
Revenue Code of 1986 is amended by striking ``shall be 14 cents per 
mile'' and inserting ``shall be--
            ``(1) except as provided in paragraph (2), 14 cents per 
        mile, and
            ``(2) in the case of transportation of persons (other than 
        the taxpayer) or property on behalf of an organization 
        described in subsection (c), the rate determined by the 
        Secretary, which rate shall not be less than the standard 
        mileage rate used for purposes of sections 162 and 212.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2024.
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