Sponsors (12)
The bill standardizes and clarifies volunteer mileage deductions by setting a 14¢ per‑mile baseline while preserving a higher Secretary‑set rate for intensive nonprofit transport — trading a simpler, predictable rule for lower per‑mile benefits for most volunteers and some added administrative complexity.
Volunteer drivers who deduct mileage will receive a clear, predictable flat rate of 14¢ per mile for most volunteer driving, simplifying how they claim deductions.
Drivers who transport people or property for nonprofits can still use a higher, Secretary‑set reimbursement rate (not below the standard business rate), preserving larger deductions for intensive or specialized nonprofit transport services.
Most volunteer drivers will receive a lower per‑mile deduction (14¢) than the current standard business rate, reducing their tax benefit and increasing out‑of‑pocket costs for many individuals.
The special‑rate rule and exception may create extra administrative and recordkeeping burdens for the Treasury, nonprofits, and taxpayers while the Secretary sets and stakeholders interpret the applicable rate.
Based on analysis of 2 sections of legislative text.
Sets a 14¢/mile charitable mileage deduction for most charitable driving while preserving a higher Secretary‑set rate for transporting people or property for tax‑exempt organizations.
Sets the charitable mileage deduction at 14¢ per mile for most uses of a personal vehicle in service of charitable activities, while keeping a separate rule for transporting other people or property for tax‑exempt organizations: those transport trips use a Secretary‑determined rate that must be at least the standard business mileage rate. The change applies to taxable years beginning after December 31, 2024.
Introduced February 25, 2025 by Peter Stauber · Last progress February 25, 2025