DELIVER Act of 2016

Bill: 114-hr-4942
Sponsor: full_name: Rep. Barton, Joe [R-TX-6]
Introduced: 2016-04-14
Policy area: Taxation
Subjects: Aging

Charitable contributions

Disability assistance

Food assistance and relief

Income tax deductions

Motor vehicles

Transportation costs
Latest action: action_date: 2016-04-14
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2016-04-14
action_desc: Introduced in House
text: <p><b>Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2016 or the DELIVER Act of 2016</b></p> <p>This bill amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 54 cents per mile for 2016. </p> <p>

tv_txt: I 114th CONGRESS 2d Session H. R. 4942 IN THE HOUSE OF REPRESENTATIVES April 14, 2016 Mr. Barton (for himself and Mr. Lewis ) 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 increase the standard charitable mileage rate for delivery of meals to elderly, disabled, frail and at risk individuals.

1. Short title This Act may be cited as the Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2016 or the DELIVER Act of 2016 . 2. Increase in standard mileage rate for delivery of meals to elderly, disabled, frail and at risk individuals (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 by inserting (standard business mileage rate per mile in the case of the delivery of meals to homebound individuals who are elderly, disabled, frail or at risk) before the period at the end. (b) Effective date The amendment made by subsection (a) shall apply to miles driven on or after the date of the enactment of this Act.