Referred to the House Committee on Ways and Means.
This bill amends the Internal Revenue Code to raise the standard charitable mileage rate for volunteers who drive to deliver meals to homebound elderly, disabled, frail, or at-risk individuals. Instead of the fixed 14 cents-per-mile charitable rate, mileage for these deliveries would use the standard mileage rate applied under sections 162 and 212 (the business/miscellaneous rate).
Support: humanitarian and volunteer support vs tax expenditure concerns
Relative to its intended legislative type, this bill is a narrowly focused statutory amendment that specifies a two-tier charitable mileage rule, with a clear purpose and an effective date.
This bill amends the Internal Revenue Code to raise the standard charitable mileage rate for volunteers who drive to deliver meals to homebound elderly, disabled, frail, or at-risk individuals.
Instead of the fixed 14 cents-per-mile charitable rate, mileage for these deliveries would use the standard mileage rate applied under sections 162 and 212 (the business/miscellaneous rate).
The change applies to miles driven on or after enactment.
Narrow, noncontroversial tax deduction increase with modest fiscal impact; more likely if attached to a tax or appropriations package.
Relative to its intended legislative type, this bill is a narrowly focused statutory amendment that specifies a two-tier charitable mileage rule, with a clear purpose and an effective date. The bill identifies the relevant Code provision and cross-references existing mileage rules for the higher rate.
Support: humanitarian and volunteer support vs tax expenditure concerns
These are examples from the analysis, not a ranked list of the most-affected groups.
Support: humanitarian and volunteer support vs tax expenditure concerns
Likely supportive, viewing the change as a targeted way to boost services to vulnerable people and recognize volunteer effort.
Sees it as low-cost federal help that strengthens nonprofits and encourages civic engagement.
Cautiously favorable if the fiscal impact is modest and implementation is clear.
Values the targeted support for meal-delivery programs but wants cost estimates and guardrails against abuse.
Likely skeptical or opposed on principle, seeing it as an unnecessary expansion of a tax preference.
Prefers private charities or state/local solutions over enlarging federal tax expenditures.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow, noncontroversial tax deduction increase with modest fiscal impact; more likely if attached to a tax or appropriations package.
The bill has not accumulated any surfaced votes yet.
Support: humanitarian and volunteer support vs tax expenditure concerns
Narrow, noncontroversial tax deduction increase with modest fiscal impact; more likely if attached to a tax or appropriations package.
Relative to its intended legislative type, this bill is a narrowly focused statutory amendment that specifies a two-tier charitable mileage rule, with a clear purpose and an effective date. The bill identifies the relev…
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