| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 1177 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to equalize the charitable |
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| 6 | 6 | | mileage rate with the business travel rate. |
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| 7 | 7 | | IN THE SENATE OF THE UNITED STATES |
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| 8 | 8 | | MARCH27, 2025 |
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| 9 | 9 | | Ms. K |
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| 10 | 10 | | LOBUCHAR(for herself and Mr. BUDD) introduced the following bill; |
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| 11 | 11 | | which was read twice and referred to the Committee on Finance |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to equalize |
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| 14 | 14 | | the charitable mileage rate with the business travel rate. |
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| 15 | 15 | | Be it enacted by the Senate and House of Representa-1 |
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| 16 | 16 | | tives of the United States of America in Congress assembled, 2 |
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| 17 | 17 | | SECTION 1. SHORT TITLE. 3 |
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| 18 | 18 | | This Act may be cited as the ‘‘Volunteer Driver Tax 4 |
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| 19 | 19 | | Appreciation Act of 2025’’. 5 |
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| 20 | 20 | | SEC. 2. INCREASE IN CHARITABLE MILEAGE RATE. 6 |
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| 21 | 21 | | (a) I |
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| 22 | 22 | | NGENERAL.—Subsection (i) of section 170 of 7 |
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| 23 | 23 | | the Internal Revenue Code of 1986 is amended by striking 8 |
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| 24 | 24 | | ‘‘shall be 14 cents per mile.’’ and inserting ‘‘shall be— 9 |
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| 25 | 25 | | VerDate Sep 11 2014 01:29 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1177.IS S1177 |
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| 26 | 26 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 27 | 27 | | •S 1177 IS |
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| 28 | 28 | | ‘‘(1) except as provided in paragraph (2), 14 1 |
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| 29 | 29 | | cents per mile, and 2 |
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| 30 | 30 | | ‘‘(2) in the case of transportation of persons 3 |
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| 31 | 31 | | (other than the taxpayer) or property on behalf of 4 |
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| 32 | 32 | | an organization described in subsection (c), a rate 5 |
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| 33 | 33 | | determined by the Secretary which shall not be less 6 |
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| 34 | 34 | | than the standard mileage rate used for purposes of 7 |
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| 35 | 35 | | sections 162 and 212.’’. 8 |
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| 36 | 36 | | (b) E |
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| 37 | 37 | | FFECTIVEDATE.—The amendment made by 9 |
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| 38 | 38 | | this section shall apply to taxable years beginning after 10 |
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| 39 | 39 | | December 31, 2024. 11 |
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| 40 | 40 | | Æ |
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| 41 | 41 | | VerDate Sep 11 2014 01:29 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S1177.IS S1177 |
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| 42 | 42 | | ssavage on LAPJG3WLY3PROD with BILLS |
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