Read twice and referred to the Committee on Finance.
This bill (Volunteer Driver Tax Appreciation Act of 2025) amends Internal Revenue Code section 170 to change the mileage rate used for charitable deductions.
It retains a 14-cent-per-mile floor generally, but for transportation of persons or property on behalf of certain charities a rate set by the Treasury Secretary must be no less than the standard business (sections 162 and 212) mileage rate.
The change applies to taxable years beginning after December 31, 2024.
Small, administrable change with modest fiscal impact increases plausibility; success depends on bundling with larger tax/omnibus legislation or agreement on offsets.
Relative to its intended legislative type, this bill is a narrowly scoped statutory amendment to the Internal Revenue Code that clearly identifies the targeted provision and provides an effective date, but it contains drafting irregularities, delegates a critical determination to the Secretary without procedural detail, and omits fiscal and oversight provisions.
Liberals stress nonprofit and access benefits; conservatives stress fiscal cost.
Liberals stress nonprofit and access benefits; conservatives stress fiscal cost.
Likely supportive because the bill increases support for volunteer drivers and nonprofits that serve vulnerable people.
They will welcome higher reimbursements that can help sustain volunteer-delivered services, while noting the bill relies on tax deductions rather than direct funding.
Cautiously favorable but pragmatic; sees a modest, targeted policy to help volunteers and charities.
Would seek a clear estimate of revenue impact and implementation details to prevent abuse and ensure efficient targeting.
Skeptical because it expands a tax expenditure and increases federal revenue loss.
Some conservatives may appreciate supporting volunteerism, but many will object to enlarging deductions without offsets.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Small, administrable change with modest fiscal impact increases plausibility; success depends on bundling with larger tax/omnibus legislation or agreement on offsets.
The bill has not accumulated any surfaced votes yet.
Liberals stress nonprofit and access benefits; conservatives stress fiscal cost.
Small, administrable change with modest fiscal impact increases plausibility; success depends on bundling with larger tax/omnibus legislati…
Relative to its intended legislative type, this bill is a narrowly scoped statutory amendment to the Internal Revenue Code that clearly identifies the targeted provision and provides an effective date, but it contains d…
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