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Sets a fixed charitable mileage rate of 14 cents per mile for most volunteer driving deductions and requires the Secretary of the Treasury to set the mileage rate for transporting people or property on behalf of a charity, but that rate cannot be less than the standard business mileage rate. The change applies to taxable years beginning after December 31, 2024. The measure changes how mileage deductions for charitable work are calculated, directly affecting volunteers who drive for charities, the nonprofits that rely on volunteer transportation, tax preparers, and the IRS/Treasury for implementation and guidance.
The bill creates a predictable but lower flat charitable mileage deduction for most donor drivers while guaranteeing nonprofit transport reimbursements at or above the business rate—trading some donor tax savings and adding administrative complexity for clearer support of volunteer-driven services.
Nonprofit organizations and their volunteer drivers who transport people or goods will receive reimbursements at least equal to the standard business mileage rate, helping cover volunteer driving costs.
Individual taxpayers who donate driving (except when transporting others or property) will have a predictable 14¢ per mile charitable deduction for taxable years after 2024.
Itemizing taxpayers who drive for charity will often see their charitable driving deduction fall if the standard business mileage rate exceeds 14¢, reducing tax savings for donors who itemize.
Treasury must set and administer a separate rate for charity transports, creating administrative burden and potential interim uncertainty for nonprofits and tax administrators.
Introduced February 25, 2025 by Peter Stauber · Last progress February 25, 2025