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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 standard mileage rate that volunteers can deduct or claim as reimbursement for delivering meals to homebound elderly, disabled, frail, or at-risk individuals. Currently, volunteers delivering meals use the standard charitable mileage rate for tax purposes; this bill changes it to the higher standard business mileage rate, which is set annually by the Internal Revenue Service. The increased mileage rate applies to miles driven on or after the date the bill is enacted. The change is intended to encourage volunteer participation in meal delivery programs for vulnerable populations by providing better tax deductions or reimbursements for volunteers' vehicle expenses.
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)
1 cosponsor
- Sen. Cornyn, John [R-TX] (R-TX)
Actions (2)
- Mar 6, 2025 Read twice and referred to the Committee on Finance. · senate
- Mar 6, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
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. <all>
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