Read twice and referred to the Committee on Finance.
The bill (DELIVER Act of 2025) amends Internal Revenue Code section 170(i) to allow the IRS standard business mileage rate, rather than the lower charitable mileage rate, to be used for automobile mileage driven to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The change applies to miles driven on or after enactment.
Liberals emphasize direct benefits to seniors and nonprofit capacity.
Narrow, bipartisan-friendly subject but still a tax-code change competing for floor time and potentially requiring offsets.
The bill (DELIVER Act of 2025) amends Internal Revenue Code section 170(i) to allow the IRS standard business mileage rate, rather than the lower charitable mileage rate, to be used for automobile mileage driven to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk.
The change applies to miles driven on or after enactment.
Small, noncontroversial tax tweak with modest revenue impact that could pass as part of a larger package but is unlikely to reach final enactment alone.
How solid the drafting looks.
Liberals emphasize direct benefits to seniors and nonprofit capacity.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals emphasize direct benefits to seniors and nonprofit capacity.
Seen as a targeted, low‑cost way to support vulnerable older adults and strengthen nonprofit meal delivery programs.
It offsets volunteer out‑of‑pocket costs and could increase volunteer retention and service capacity.
A modest, administratively simple tax change that supports seniors without creating a new entitlement.
Views will depend on demonstrated fiscal impact and whether it truly expands services.
Might be acceptable as it supports private charity and helps seniors without creating a new federal agency, but there will be concern about expanding tax expenditures and reducing revenue.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Small, noncontroversial tax tweak with modest revenue impact that could pass as part of a larger package but is unlikely to reach final enactment alone.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize direct benefits to seniors and nonprofit capacity.
Small, noncontroversial tax tweak with modest revenue impact that could pass as part of a larger package but is unlikely to reach final ena…
Pro readers get the full perspective split, passage barriers, legislative design review, stakeholder impact map, and lens-based policy tradeoff analysis for DELIVER Act of 2025.
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.