Sponsors (2)
This is not an official government website.
Copyright © 2026 PLEJ LC. All rights reserved.
Treats miles driven to deliver meals to homebound elderly, disabled, frail, or at-risk individuals as qualifying for the IRS standard business mileage rate for the taxable year. The change applies to miles driven on or after the law’s enactment and aims to make it easier for volunteers and organizations to claim mileage at the published IRS rate when delivering meals. This amendment changes the tax code definition of qualifying charitable mileage but does not create new spending, authorize programs, or set reimbursement amounts beyond using the IRS-published standard rate.
The bill helps volunteers and nonprofits defray meal‑delivery transportation costs and supports services for homebound seniors and people with disabilities, at the cost of modestly lower federal revenue and some added administrative recordkeeping.
Volunteer or nonprofit drivers who deliver meals to homebound, elderly, disabled, or at‑risk people can deduct mileage at the IRS business rate, directly offsetting their travel costs.
Makes it easier for meal‑delivery programs to sustain or expand services by reducing the net cost of transportation for volunteers and organizations.
Expanding mileage deductions modestly reduces federal tax revenue, which could slightly increase deficits or leave less funding available for other programs.
Creates a modest administrative burden for the IRS and taxpayers to document and verify mileage specifically tied to eligible meal deliveries.
Introduced March 6, 2025 by Angus Stanley King · Last progress March 6, 2025