Charitable Driving Tax Relief Act of 2013

Bill: 113-hr-1212
Sponsor: full_name: Rep. Petri, Thomas E. [R-WI-6]
Introduced: 2013-03-15
Policy area: Taxation
Subjects: Charitable contributions

Income tax exclusion

Motor vehicles

Social work, volunteer service, charitable organizations

Tax-exempt organizations

Transportation costs
Latest action: action_date: 2013-03-15
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-03-15
action_desc: Introduced in House
text: <p>Charitable Driving Tax Relief Act of 2013 - Amends the Internal Revenue Code to provide that volunteers who use their automobiles for the benefit of a charitable organization may exclude from their gross income reimbursements for their automobile operating expenses at the same level as business employees (i.e., 56.5 cents per mile in 2013).</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 1212 IN THE HOUSE OF REPRESENTATIVES March 15, 2013 Mr. Petri introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide that reimbursements for costs of using passenger automobiles for charitable and other organizations are excluded from gross income.

1. Short title This Act may be cited as the Charitable Driving Tax Relief Act of 2013 . 2. Mileage reimbursements to charitable volunteers excluded from gross income (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139D the following new section: 139E. Mileage reimbursements to charitable volunteers (a) In general Gross income of an individual does not include amounts received from an organization described in section 170(c) as reimbursement of operating expenses with respect to use of a passenger automobile for the benefit of such organization. The preceding sentence shall apply only to the extent that such reimbursement would be deductible under this chapter if section 274(d) were applied— (1) by using the standard business mileage rate established under such section, and (2) as if the individual were an employee of an organization not described in section 170(c). (b) Application To volunteer services only Subsection (a) shall not apply with respect to any expenses relating to the performance of services for compensation. (c) No double benefit Subsection (a) shall not apply with respect to any expenses if the individual claims a deduction or credit for such expenses under any other provision of this title. (d) Exemption from reporting requirements Section 6041 shall not apply with respect to reimbursements excluded from income under subsection (a). . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139D the following new item: Sec. 139E. Reimbursement for use of passenger automobile for charity. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.