Volunteer Driver Tax Appreciation Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1177 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 1177

 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 SENATE OF THE UNITED STATES

                             March 27, 2025

Ms. Klobuchar (for herself and Mr. Budd) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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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 2025''.

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 ``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 transportation of persons (other than 
        the taxpayer) or property on behalf of an organization 
        described in subsection (c), a rate determined by the Secretary 
        which 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 taxable years beginning after December 31, 2024.
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