DELIVER Act of 2024

Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2024 or the DELIVER Act of 2024

This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 67 cents per mile for 2024.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9844 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 9844

  To amend the Internal Revenue Code of 1986 to increase the standard 
  charitable mileage rate for delivery of meals to elderly, disabled, 
                    frail, and at-risk individuals.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 25, 2024

Mr. Morelle (for himself and Mr. Fitzpatrick) 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 increase the standard 
  charitable mileage rate for delivery of meals to elderly, disabled, 
                    frail, and at-risk individuals.

    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 ``Delivering Elderly Lunches and 
Increasing Volunteer Engagement and Reimbursements Act of 2024'' or the 
``DELIVER Act of 2024''.

SEC. 2. INCREASE IN STANDARD MILEAGE RATE FOR DELIVERY OF MEALS TO 
              ELDERLY, DISABLED, FRAIL, AND AT-RISK INDIVIDUALS.

    (a) In General.--Subsection (i) of section 170 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following: 
``In the case of use of such an automobile for the delivery of meals to 
homebound individuals who are elderly, disabled, frail, or at risk, the 
mileage rate used shall be the standard business mileage rate specified 
by the Internal Revenue Service for the taxable year in which such 
miles are driven.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to miles driven on or after the date of the enactment of this 
Act.
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