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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.
Summary
This bill amends the Internal Revenue Code to increase the charitable mileage deduction rate for volunteers who deliver meals to homebound elderly, disabled, frail, or at-risk individuals. Instead of the current 14 cents per mile charitable rate, these specific meal delivery volunteers would use the standard business mileage rate, which is typically higher. The change would be effective for miles driven after the bill's enactment date.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
4 cosponsors
Actions (2)
- Mar 6, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 6, 2025 Introduced in House
Similar bills (6)
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Text versions (1)
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Full text
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. <all>
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