DELIVER Act of 2025

This bill raises the tax-deductible mileage rate for volunteers who use their own cars to deliver meals to people who are homebound and elderly, disabled, frail, or at risk. Instead of the lower “charitable” rate, these volunteers could deduct miles at the same rate businesses use. This change is meant to make volunteering for meal delivery more affordable by better covering gas and car costs .

Key points:

• Who is affected: Volunteers who drive to deliver meals to homebound seniors and other at‑risk people .
• What changes: Their mileage deduction would match the IRS standard business mileage rate, not the lower charitable rate .
• When: Applies to miles driven on or after the date the bill becomes law .