II 

110TH CONGRESS 

2D SESSION S. 3429 

To amend the Internal Revenue Code to provide for an increased mileage 

rate for charitable deductions. 

IN THE SENATE OF THE UNITED STATES 

AUGUST 1, 2008 

Mr. SCHUMER (for himself, Mr. ENSIGN, Mr. FEINGOLD, and Mr. DODD) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code to provide for an 

increased mileage rate for charitable deductions. 

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

3 SECTION 1. SHORT TITLE. 

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

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

6 of 2008’’. 

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1 SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE 

2 FOR CHARITABLE CONTRIBUTIONS DEDUC3 TION. 

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

5 the Internal Revenue Code of 1986 (relating to standard 

6 mileage rate for use of passenger automobile) is amended 

7 by striking ‘‘14 cents per mile’’ and inserting ‘‘the amount 

8 that is 70 percent of the standard business mileage rate 

9 in effect under section 162(a) for the taxable year’’. 

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

11 this section shall apply to miles traveled after the date 

12 of the enactment of this Act. 

13 SEC. 3. MILEAGE REIMBURSEMENTS TO CHARITABLE VOL14 UNTEERS EXCLUDED FROM GROSS INCOME. 

15 (a) IN GENERAL.—Part III of subchapter B of chap16 ter 1 of the Internal Revenue Code of 1986 is amended 

17 by inserting after section 139B the following new section: 

18 ‘‘SEC. 139C. MILEAGE REIMBURSEMENTS TO CHARITABLE 

19 VOLUNTEERS. 

20 ‘‘(a) IN GENERAL.—Gross income of an individual 

21 does not include amounts received, from an organization 

22 described in section 170(c), as reimbursement of operating 

23 expenses with respect to use of a passenger automobile 

24 for the benefit of such organization. The preceding sen25 tence shall apply only to the extent that such reimbursemstockstill on PROD1PC62 with BILLS

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1 ment would be deductible under this chapter if section 

2 274(d) were applied— 

3 ‘‘(1) by using the standard business mileage 

4 rate established under section 162(a), and 

5 ‘‘(2) as if the individual were an employee of an 

6 organization not described in section 170(c). 

7 ‘‘(b) NO DOUBLE BENEFIT.—Subsection (a) shall 

8 not apply with respect to any expenses if the individual 

9 claims a deduction or credit for such expenses under any 

10 other provision of this title. 

11 ‘‘(c) EXEMPTION FROM REPORTING REQUIRE12 MENTS.—Section 6041 shall not apply with respect to re13 imbursements excluded from income under subsection 

14 (a).’’. 

15 (b) CLERICAL AMENDMENT.—The table of sections 

16 for part III of subchapter B of chapter 1 of the Internal 

17 Revenue Code of 1986 is amended by inserting after the 

18 item relating to section 139B the following new item: 

‘‘Sec. 139C. Reimbursement for use of passenger automobile for charity.’’. 

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

20 this section shall apply to taxable years beginning after 

21 the date of the enactment of this Act. 

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