II 

110TH CONGRESS 

2D SESSION S. 3532 

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 

SEPTEMBER 22 (legislative day, SEPTEMBER 17), 2008 

Mr. CARDIN (for himself, Ms. SNOWE, Mr. SCHUMER, Mr. ENSIGN, Ms. MIKULSKI, Mr. GRASSLEY, Mr. FEINGOLD, Ms. COLLINS, Ms. CANTWELL, 

Mr. SUNUNU, Mr. LEAHY, Mrs. DOLE, Mr. SMITH, Mr. ALEXANDER, Mr. 

DODD, Mrs. LINCOLN, Mr. BAYH, Mr. KERRY, Mr. HARKIN, Mrs. 

BOXER, Mr. OBAMA, Mrs. CLINTON, Ms. STABENOW, and Mr. BIDEN) 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

mstockstill on PROD1PC66 with BILLS

2 

•S 3532 IS

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Giving Incentives to 

3 Volunteers Everywhere Act of 2008’’ or the ‘‘GIVE Act 

4 of 2008’’. 

5 SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE 

6 FOR CHARITABLE CONTRIBUTIONS DEDUC7 TION. 

8 (a) IN GENERAL.—Subsection (i) of section 170 of 

9 the Internal Revenue Code of 1986 (relating to standard 

10 mileage rate for use of passenger automobile) is amended 

11 to read as follows: 

12 ‘‘(i) STANDARD MILEAGE RATE FOR USE OF PAS13 SENGER AUTOMOBILE.—For purposes of computing the 

14 deduction under this section for use of a passenger auto15 mobile, the standard mileage rate shall be the rate deter16 mined by the Secretary, which rate shall not be less than 

17 the standard mileage rate used for purposes of section 

18 213.’’. 

19 (b) EFFECTIVE DATE.—The amendment made by 

20 this section shall apply to miles traveled after the date 

21 of the enactment of this Act. 

22 SEC. 3. EXCLUSION FROM GROSS INCOME FOR CHARI23 TABLE MILEAGE REIMBURSEMENTS. 

24 (a) IN GENERAL.—Part III of subchapter B of chap25 ter 1 of the Internal Revenue Code of 1986 (relating to 

mstockstill on PROD1PC66 with BILLS

3 

•S 3532 IS

1 items specifically excluded from gross income) is amended 

2 by adding at the end the following new section: 

3 ‘‘SEC. 139C. CHARITABLE MILEAGE REIMBURSEMENT. 

4 ‘‘(a) IN GENERAL.—In the case of an individual, 

5 gross income shall not include amounts received from an 

6 organization described in section 170(c)(2) as reimburse7 ment of operating expenses with respect to the use of a 

8 passenger automobile for the benefit of such organization. 

9 ‘‘(b) LIMITATION.—The amount excluded from gross 

10 income under subsection (a) shall not exceed the product 

11 of the standard mileage rate used for purposes of section 

12 162 multiplied by the number of miles traveled for which 

13 such reimbursement is made. 

14 ‘‘(c) APPLICATION TO VOLUNTEER SERVICES

15 ONLY.—Subsection (a) shall not apply with respect to any 

16 expenses relating to the performance of services for com17 pensation. 

18 ‘‘(d) NO DOUBLE BENEFIT.—A taxpayer may not 

19 claim a deduction or credit under any other provision of 

20 this title with respect to reimbursements excluded from 

21 income under subsection (a). 

22 ‘‘(e) EXEMPTION FROM REPORTING REQUIRE23 MENTS.—Section 6041 shall not apply with respect to re24 imbursements excluded from income under subsection (a). 

mstockstill on PROD1PC66 with BILLS

4 

•S 3532 IS

1 ‘‘(f) MAINTENANCE OF RECORDS.—For purposes of 

2 this section, no exclusion shall be allowed under subsection 

3 (a) for any reimbursement unless with respect to such re4 imbursement the taxpayer meets substantiation require5 ments similar to the requirements of section 274(d).’’. 

6 (b) CONFORMING AMENDMENT.—The table of sec7 tions for part III of subchapter B of chapter 1 of such 

8 Code is amended by adding at the end the following new 

9 item: 

‘‘Sec. 139C. Charitable mileage reimbursement.’’. 

10 (c) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to miles traveled after the date 

12 of the enactment of this Act. 

Æ 

mstockstill on PROD1PC66 with BILLS