DELIVER Act of 2017

Bill: 115-s-694
Sponsor: full_name: Sen. King, Angus S., Jr. [I-ME]
Introduced: 2017-03-22
Policy area: Taxation
Subjects: Aging

Charitable contributions

Disability assistance

Food assistance and relief

Income tax deductions

Motor vehicles

Transportation costs
Latest action: action_date: 2017-03-22
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2017-03-22
action_desc: Introduced in Senate
text: <p><b>Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2017 or the DELIVER Act of 2017</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 53.5 cents per mile for 2017. </p> <p>

tv_txt: II 115th CONGRESS 1st Session S. 694 IN THE SENATE OF THE UNITED STATES March 22, 2017 Mr. King (for himself and Mr. Cornyn ) 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 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 2017 or the DELIVER Act of 2017 . 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 is amended by adding at the end the following: In the case of use of such an automobile for the delivery of meals to homebound individuals who are elderly, disabled, frail, or at risk, the mileage rate used shall be the standard business mileage rate specified by the Internal Revenue Service for the taxable year in which such miles are driven. . (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.