| 1 | 1 | | I |
|---|
| 2 | 2 | | 119THCONGRESS |
|---|
| 3 | 3 | | 1 |
|---|
| 4 | 4 | | STSESSION H. R. 1942 |
|---|
| 5 | 5 | | To amend the Internal Revenue Code of 1986 to increase the standard |
|---|
| 6 | 6 | | charitable mileage rate for delivery of meals to elderly, disabled, frail, |
|---|
| 7 | 7 | | and at-risk individuals. |
|---|
| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
|---|
| 9 | 9 | | MARCH6, 2025 |
|---|
| 10 | 10 | | Mr. M |
|---|
| 11 | 11 | | ORELLE(for himself and Mr. FITZPATRICK) introduced the following |
|---|
| 12 | 12 | | bill; which was referred to the Committee on Ways and Means |
|---|
| 13 | 13 | | A BILL |
|---|
| 14 | 14 | | To amend the Internal Revenue Code of 1986 to increase |
|---|
| 15 | 15 | | the standard charitable mileage rate for delivery of meals |
|---|
| 16 | 16 | | to elderly, disabled, frail, and at-risk individuals. |
|---|
| 17 | 17 | | Be it enacted by the Senate and House of Representa-1 |
|---|
| 18 | 18 | | tives of the United States of America in Congress assembled, 2 |
|---|
| 19 | 19 | | SECTION 1. SHORT TITLE. 3 |
|---|
| 20 | 20 | | This Act may be cited as the ‘‘Delivering Elderly 4 |
|---|
| 21 | 21 | | Lunches and Increasing Volunteer Engagement and Reim-5 |
|---|
| 22 | 22 | | bursements Act of 2025’’ or the ‘‘DELIVER Act of 6 |
|---|
| 23 | 23 | | 2025’’. 7 |
|---|
| 24 | 24 | | VerDate Sep 11 2014 21:08 Mar 20, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1942.IH H1942 |
|---|
| 25 | 25 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
|---|
| 26 | 26 | | •HR 1942 IH |
|---|
| 27 | 27 | | SEC. 2. INCREASE IN STANDARD MILEAGE RATE FOR DE-1 |
|---|
| 28 | 28 | | LIVERY OF MEALS TO ELDERLY, DISABLED, 2 |
|---|
| 29 | 29 | | FRAIL, AND AT-RISK INDIVIDUALS. 3 |
|---|
| 30 | 30 | | (a) I |
|---|
| 31 | 31 | | NGENERAL.—Subsection (i) of section 170 of 4 |
|---|
| 32 | 32 | | the Internal Revenue Code of 1986 is amended by striking 5 |
|---|
| 33 | 33 | | ‘‘shall be 14 cents per mile’’ and inserting ‘‘shall be— 6 |
|---|
| 34 | 34 | | ‘‘(1) except as provided in paragraph (2), 14 7 |
|---|
| 35 | 35 | | cents per mile, and 8 |
|---|
| 36 | 36 | | ‘‘(2) in the case of use of such an automobile 9 |
|---|
| 37 | 37 | | for the delivery of meals to homebound individuals 10 |
|---|
| 38 | 38 | | who are elderly, disabled, frail, or at risk, the stand-11 |
|---|
| 39 | 39 | | ard mileage rate used for purposes of sections 162 12 |
|---|
| 40 | 40 | | and 212.’’. 13 |
|---|
| 41 | 41 | | (b) E |
|---|
| 42 | 42 | | FFECTIVEDATE.—The amendment made by 14 |
|---|
| 43 | 43 | | this section shall apply to miles driven on or after the date 15 |
|---|
| 44 | 44 | | of the enactment of this Act. 16 |
|---|
| 45 | 45 | | Æ |
|---|
| 46 | 46 | | VerDate Sep 11 2014 21:08 Mar 20, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1942.IH H1942 |
|---|
| 47 | 47 | | ssavage on LAPJG3WLY3PROD with BILLS |
|---|