Bill Details
HR.1942 - 119th Congress
Status
Latest action
2025-03-06 - Referred to the House Committee on Ways and Means.
Introduced Date
2025-03-06
Policy Area
Taxation
Committees
View committees (1)
Cosponsors
6
0
0
AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would raise the tax mileage rate used by volunteers who deliver meals to homebound people who are elderly, disabled, frail, or otherwise at risk. Right now, the charitable mileage rate is set at 14 cents per mile in most cases. Under this bill, drivers delivering meals to these individuals could use the same higher mileage rate allowed for certain business and travel deductions, which could better cover their fuel and vehicle costs.
- It changes the tax rule for charitable driving expenses in the Internal Revenue Code.
- The higher rate would apply only when an automobile is used to deliver meals to homebound elderly, disabled, frail, or at-risk individuals.
- The change would take effect for miles driven on or after the date the bill becomes law.
Official Summaries
No summaries available
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1942 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1942
To amend the Internal Revenue Code of 1986 to increase the standard
charitable mileage rate for delivery of meals to elderly, disabled,
frail, and at-risk individuals.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 6, 2025
Mr. Morelle (for himself and Mr. Fitzpatrick) 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 increase the standard
charitable mileage rate for delivery of meals to elderly, disabled,
frail, and at-risk individuals.
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 ``Delivering Elderly Lunches and
Increasing Volunteer Engagement and Reimbursements Act of 2025'' or the
``DELIVER Act of 2025''.
SEC. 2. INCREASE IN STANDARD MILEAGE RATE FOR DELIVERY OF MEALS TO
ELDERLY, DISABLED, FRAIL, AND AT-RISK INDIVIDUALS.
(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 use of such an automobile for the
delivery of meals to homebound individuals who are elderly,
disabled, frail, or at risk, the standard mileage rate used for
purposes of sections 162 and 212.''.
(b) Effective Date.--The amendment made by this section shall apply
to miles driven on or after the date of the enactment of this Act.
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