- Potential benefitIncreases the per-mile tax deduction value for volunteer drivers transporting people or property.
- Potential benefitReduces out-of-pocket costs for volunteers who itemize and report qualifying charitable miles.
- Potential benefitMay encourage retention or recruitment of volunteer drivers for nonprofit transportation programs.
Volunteer Driver Tax Appreciation Act of 2025
Referred to the House Committee on Ways and Means.
The bill amends Internal Revenue Code section 170(i) to raise the charitable mileage rate for transportation provided on behalf of qualifying organizations. It requires the charity mileage rate to be at least the IRS standard business mileage rate, effective for taxable years beginning after December 31, 2024.
Liberals emphasize strengthening nonprofit services and volunteer support
Relative to its intended legislative type, this bill is a concise, narrowly focused statutory amendment that reasonably accomplishes its primary objective by changing section 170(i) to permit a charitable transportation mileage rate set by the Secretary not less than the standard business mileage rate, with a clear effective date.
The bill amends Internal Revenue Code section 170(i) to raise the charitable mileage rate for transportation provided on behalf of qualifying organizations.
It requires the charity mileage rate to be at least the IRS standard business mileage rate, effective for taxable years beginning after December 31, 2024.
Legislatively modest and broadly sympathetic but creates uncaptured revenue cost and lacks offsets; more viable if packaged into a larger tax or appropriations vehicle.
Relative to its intended legislative type, this bill is a concise, narrowly focused statutory amendment that reasonably accomplishes its primary objective by changing section 170(i) to permit a charitable transportation mileage rate set by the Secretary not less than the standard business mileage rate, with a clear effective date.
Liberals emphasize strengthening nonprofit services and volunteer support
Who stands to gain, and who may push back.
These are examples from the analysis, not a ranked list of the most-affected groups.
- Federal agenciesIncreases federal tax expenditures, reducing federal revenue relative to current law.
- TaxpayersProvides larger benefits mainly to taxpayers who itemize deductions and report volunteer mileage.
- Potential burdenCould modestly increase vehicle miles traveled and associated emissions from volunteer transport.
Why the argument around this bill splits.
Liberals emphasize strengthening nonprofit services and volunteer support
Likely supportive: it increases financial recognition for volunteer drivers and strengthens nonprofit service delivery.
Sees it as a modest, targeted policy helping low‑income recipients of services and community organizations.
Cautious but generally favorable: recognizes benefits to charities and volunteers while wanting clarity on fiscal impact and administration.
Would seek limited safeguards and possibly offsets or reporting requirements.
Mixed to skeptical: values supporting volunteerism but worries about expanding tax breaks and increasing federal tax expenditures.
Prefers limited, targeted fixes or non‑tax approaches to support volunteers.
The path through Congress.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Legislatively modest and broadly sympathetic but creates uncaptured revenue cost and lacks offsets; more viable if packaged into a larger tax or appropriations vehicle.
- Magnitude of revenue loss (no cost estimate in text)
- Whether pay‑go or offsets will be required
Recent votes on the bill.
No vote history yet
The bill has not accumulated any surfaced votes yet.
Go deeper than the headline read.
Liberals emphasize strengthening nonprofit services and volunteer support
Legislatively modest and broadly sympathetic but creates uncaptured revenue cost and lacks offsets; more viable if packaged into a larger t…
Relative to its intended legislative type, this bill is a concise, narrowly focused statutory amendment that reasonably accomplishes its primary objective by changing section 170(i) to permit a charitable transportation…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.