S. 895
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 SENATE OF THE UNITED STATES · March 6, 2025 · Sponsor: Mr. King · Committee: Committee on Finance
Table of contents
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 adding at the end the following: .
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 mileage rate used shall be the standard business mileage rate specified by the Internal Revenue Service for the taxable year in which such miles are driven.section 170
- Subsection (i) of of the Internal Revenue Code of 1986 is amended by adding at the end the following: .
- (b) Effective date
- The amendment made by subsection (a) shall apply to miles driven on or after the date of the enactment of this Act.