I
119THCONGRESS
1
STSESSION H. R. 1942
To amend the Internal Revenue Code of 1986 to increase the standard
charitable mileage rate for delivery of meals to elderly, disabled, frail,
and at-risk individuals.
IN THE HOUSE OF REPRESENTATIVES
MARCH6, 2025
Mr. M
ORELLE(for himself and Mr. FITZPATRICK) introduced the following
bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the standard charitable mileage rate for delivery of meals
to elderly, disabled, frail, and at-risk individuals.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Delivering Elderly 4
Lunches and Increasing Volunteer Engagement and Reim-5
bursements Act of 2025’’ or the ‘‘DELIVER Act of 6
2025’’. 7
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•HR 1942 IH
SEC. 2. INCREASE IN STANDARD MILEAGE RATE FOR DE-1
LIVERY OF MEALS TO ELDERLY, DISABLED, 2
FRAIL, AND AT-RISK INDIVIDUALS. 3
(a) I
NGENERAL.—Subsection (i) of section 170 of 4
the Internal Revenue Code of 1986 is amended by striking 5
‘‘shall be 14 cents per mile’’ and inserting ‘‘shall be— 6
‘‘(1) except as provided in paragraph (2), 14 7
cents per mile, and 8
‘‘(2) in the case of use of such an automobile 9
for the delivery of meals to homebound individuals 10
who are elderly, disabled, frail, or at risk, the stand-11
ard mileage rate used for purposes of sections 162 12
and 212.’’. 13
(b) E
FFECTIVEDATE.—The amendment made by 14
this section shall apply to miles driven on or after the date 15
of the enactment of this Act. 16
Æ
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