II
119THCONGRESS
1
STSESSION S. 895
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 SENATE OF THE UNITED STATES
MARCH6, 2025
Mr. K
ING(for himself and Mr. CORNYN) introduced the following bill; which
was read twice and referred to the Committee on Finance
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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•S 895 IS
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 adding 5
at the end the following: ‘‘In the case of use of such an 6
automobile for the delivery of meals to homebound individ-7
uals who are elderly, disabled, frail, or at risk, the mileage 8
rate used shall be the standard business mileage rate spec-9
ified by the Internal Revenue Service for the taxable year 10
in which such miles are driven.’’. 11
(b) E
FFECTIVEDATE.—The amendment made by 12
subsection (a) shall apply to miles driven on or after the 13
date of the enactment of this Act. 14
Æ
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