Bill Details
S.895 - 119th Congress
Status
Latest action
2025-03-06 - Read twice and referred to the Committee on Finance.
Introduced Date
2025-03-06
Policy Area
Taxation
Committees
View committees (1)
Sponsors
Cosponsors
View cosponsors (1)
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. Instead of using the lower charitable mileage rate, it would allow them to use the IRS standard business mileage rate for the miles they drive while delivering those meals. The goal is to better reimburse volunteers and encourage more people to help with meal delivery.
- It changes the tax rules for charitable mileage deductions tied to meal delivery for homebound people in need.
- The new rate would be the IRS standard business mileage rate for the year the miles are driven.
- The change would start applying to 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]
[S. 895 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 895
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 SENATE OF THE UNITED STATES
March 6, 2025
Mr. King (for himself and Mr. Cornyn) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
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 adding at the end the following:
``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
mileage rate used shall be the standard business mileage rate specified
by the Internal Revenue Service for the taxable year in which such
miles are driven.''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to miles driven on or after the date of the enactment of this
Act.
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