DELIVER Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1942 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 1942

  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

                             March 6, 2025

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 2025'' or the 
``DELIVER Act of 2025''.

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 striking ``shall be 14 cents per 
mile'' and inserting ``shall be--
            ``(1) except as provided in paragraph (2), 14 cents per 
        mile, and
            ``(2) 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 standard mileage rate used for 
        purposes of sections 162 and 212.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to miles driven on or after the date of the enactment of this Act.
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