H.R. 1582

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to equalize the charitable mileage rate with the business travel rate.

IN THE HOUSE OF REPRESENTATIVES · February 25, 2025 · Sponsor: Mr. Stauber · Committee: Committee on Ways and Means

Table of contents

• H.R. 1582
  • SEC. 1. Short title
  • SEC. 2. Increase in charitable mileage rate

SEC. 1. Short title

• This Act may be cited as the Volunteer Driver Tax Appreciation Act of 2025.

SEC. 2. Increase in charitable mileage rate

• (a) In general
  • Subsection (i) of of the Internal Revenue Code of 1986 is amended by striking and inserting section 170
    • shall be—
      • except as provided in paragraph (2), 14 cents per mile, and
      • in the case of transportation of persons (other than the taxpayer) or property on behalf of an organization described in subsection (c), the rate determined by the Secretary, which rate shall not be less than the standard mileage rate used for purposes of sections 162 and 212.
• (b) Effective date
  • The amendment made by this section shall apply to taxable years beginning after December 31, 2024.