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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 243 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                 S. 243

 To amend the Internal Revenue Code of 1986 to allow the Secretary of 
   the Treasury to establish the standard mileage rate for use of a 
   passenger automobile for purposes of the charitable contributions 
 deduction and to exclude charitable mileage reimbursements from gross 
                                income.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                            January 14, 2009

   Mr. Cardin (for himself, Ms. Snowe, Mr. Schumer, Mr. Ensign, Mr. 
 Feingold, Mr. Grassley, Mr. Leahy, Mr. Alexander, Mr. Burr, Mr. Dodd, 
Ms. Cantwell, and Mr. Sanders) introduced the following bill; which was 
          read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to allow the Secretary of 
   the Treasury to establish the standard mileage rate for use of a 
   passenger automobile for purposes of the charitable contributions 
 deduction and to exclude charitable mileage reimbursements from gross 
                                income.

    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 ``Giving Incentives to Volunteers 
Everywhere Act of 2009'' or the ``GIVE Act of 2009''.

SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE FOR CHARITABLE 
              CONTRIBUTIONS DEDUCTION.

    (a) In General.--Subsection (i) of section 170 of the Internal 
Revenue Code of 1986 (relating to standard mileage rate for use of 
passenger automobile) is amended to read as follows:
    ``(i) Standard Mileage Rate for Use of Passenger Automobile.--For 
purposes of computing the deduction under this section for use of a 
passenger automobile, the standard mileage rate shall be the rate 
determined by the Secretary, which rate shall not be less than the 
standard mileage rate used for purposes of section 213.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to miles traveled after the date of the enactment of this Act.

SEC. 3. EXCLUSION FROM GROSS INCOME FOR CHARITABLE MILEAGE 
              REIMBURSEMENTS.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to items specifically excluded 
from gross income) is amended by adding at the end the following new 
section:

``SEC. 139C. CHARITABLE MILEAGE REIMBURSEMENT.

    ``(a) In General.--In the case of an individual, gross income shall 
not include amounts received from an organization described in section 
170(c)(2) as reimbursement of operating expenses with respect to the 
use of a passenger automobile for the benefit of such organization.
    ``(b) Limitation.--The amount excluded from gross income under 
subsection (a) shall not exceed the product of the standard mileage 
rate used for purposes of section 162 multiplied by the number of miles 
traveled for which such reimbursement is made.
    ``(c) Application to Volunteer Services Only.--Subsection (a) shall 
not apply with respect to any expenses relating to the performance of 
services for compensation.
    ``(d) No Double Benefit.--A taxpayer may not claim a deduction or 
credit under any other provision of this title with respect to 
reimbursements excluded from income under subsection (a).
    ``(e) Exemption From Reporting Requirements.--Section 6041 shall 
not apply with respect to reimbursements excluded from income under 
subsection (a).
    ``(f) Maintenance of Records.--For purposes of this section, no 
exclusion shall be allowed under subsection (a) for any reimbursement 
unless with respect to such reimbursement the taxpayer meets 
substantiation requirements similar to the requirements of section 
274(d).''.
    (b) Conforming Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by adding at the end 
the following new item:

``Sec. 139C. Charitable mileage reimbursement.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to miles traveled after the date of the enactment of this Act.
                                 <all>
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