H.R. 1942

119th CONGRESS 1st Session

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 · March 6, 2025 · Sponsor: Mr. Morelle · Committee: Committee on Ways and Means

Table of contents

• H.R. 1942
  • SEC. 1. Short title
  • SEC. 2. Increase in standard mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals

SEC. 1. Short title

• This Act may be cited as the or the .

SEC. 2. Increase in standard mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals

• (a) In general
  • Subsection (i) of of the Internal Revenue Code of 1986 is amended by striking and inserting section 170
    • shall be—
      • except as provided in paragraph (2), 14 cents per mile, and
      • in the case of use of such an automobile for the delivery of meals to homebound individuals who are elderly, disabled, frail, or at risk, the standard mileage rate used for purposes of sections 162 and 212.
• (b) Effective date
  • The amendment made by this section shall apply to miles driven on or after the date of the enactment of this Act.