SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE 
FOR CHARITABLE CONTRIBUTIONS DEDUC-
TION. 
(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 PAS-
SENGER AUTOMOBILE.—For purposes of computing the 
deduction under this section for use of a passenger auto-
mobile, the standard mileage rate shall be the rate deter-
mined 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 CHARI-
TABLE MILEAGE REIMBURSEMENTS. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 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 
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organization described in section 170(c)(2) as reimburse-
ment 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 com-
pensation. 
‘‘(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
REQUIRE-
MENTS.—Section 6041 shall not apply with respect to re-
imbursements 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 re-
imbursement the taxpayer meets substantiation require-
ments similar to the requirements of section 274(d).’’. 
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(b) CONFORMING AMENDMENT.—The table of sec-
tions 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. 
Æ 
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