Changes how the charitable mileage deduction is set. It fixes a baseline deduction of 14 cents per mile and requires the Treasury Secretary to set a higher per‑mile rate when a volunteer transports other people or property for a qualifying charitable organization; that higher rate may not be less than the standard business mileage rate.

The rule applies to taxable years beginning after December 31, 2024, and affects volunteers who drive for charities, the charities that rely on volunteer transport, tax preparers, and IRS administration and revenue accounting.