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)]
<DOC>
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.
_______________________________________________________________________
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
_______________________________________________________________________
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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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