Volunteer Driver Tax Appreciation Act of 2021

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6013 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 6013

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


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 17, 2021

   Mr. Vela introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


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

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Volunteer Driver Tax Appreciation 
Act of 2021''.

SEC. 2. INCREASE IN CHARITABLE MILEAGE RATE.

    (a) In General.--Subsection (i) of section 170 of the Internal 
Revenue Code of 1986 is amended by striking ``14 cents per mile'' and 
inserting ``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 the taxable year beginning after December 31, 2020.
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