DELIVER Act of 2025

This bill raises the tax-deductible mileage rate for volunteers who deliver meals to homebound people. Instead of the old flat 14 cents per mile, these volunteers could use the same higher “standard mileage rate” that businesses use. This aims to help groups like Meals on Wheels and make it easier for people to afford volunteering to deliver food to seniors and others at risk.

Key points:

• Who is affected: Volunteers who drive to deliver meals to elderly, disabled, frail, or at‑risk individuals at home.
• What changes: The charitable mileage deduction for these deliveries increases from 14 cents per mile to the standard business mileage rate used elsewhere in tax rules.
• When it starts: Applies to miles driven on or after the date the bill becomes law.