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    <number>403</number>
    <updateDate>2023-01-11T20:04:46Z</updateDate>
    <updateDateIncludingText>2023-01-11T20:04:46Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2007-01-26</introducedDate>
    <congress>110</congress>
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        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2007-01-26T16:27:21Z</date>
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      <item>
        <title>Charitable Driving Tax Relief Act of 2007</title>
        <congress>110</congress>
        <number>1827</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2007-03-30</actionDate>
          <text>Sponsor introductory remarks on measure. (CR E716)</text>
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            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
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      <item>
        <actionDate>2007-01-26</actionDate>
        <committees>
          <item>
            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
          </item>
        </committees>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1238-1239)</text>
        <type>IntroReferral</type>
      </item>
      <item>
        <actionDate>2007-01-26</actionDate>
        <text>Sponsor introductory remarks on measure. (CR S1238)</text>
        <type>IntroReferral</type>
        <actionCode>B00100</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
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      <item>
        <actionDate>2007-01-26</actionDate>
        <text>Introduced in Senate</text>
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        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
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        <bioguideId>F000061</bioguideId>
        <fullName>Sen. Feingold, Russell D. [D-WI]</fullName>
        <firstName>RUSSELL</firstName>
        <lastName>FEINGOLD</lastName>
        <party>D</party>
        <state>WI</state>
        <middleName>D.</middleName>
        <isByRequest>N</isByRequest>
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    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>D000563</bioguideId>
        <fullName>Sen. Durbin, Richard J. [D-IL]</fullName>
        <firstName>Richard</firstName>
        <lastName>Durbin</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>J.</middleName>
        <sponsorshipDate>2008-05-06</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Automobiles</name>
        </item>
        <item>
          <name>Charitable contributions</name>
        </item>
        <item>
          <name>Charities</name>
        </item>
        <item>
          <name>Crime and Law Enforcement</name>
        </item>
        <item>
          <name>Fines (Penalties)</name>
        </item>
        <item>
          <name>Fraud</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Law</name>
        </item>
        <item>
          <name>Sentences (Criminal procedure)</name>
        </item>
        <item>
          <name>Social Welfare</name>
        </item>
        <item>
          <name>Tax evasion</name>
        </item>
        <item>
          <name>Tax exclusion</name>
        </item>
        <item>
          <name>Tax penalties</name>
        </item>
        <item>
          <name>Tax refunds</name>
        </item>
        <item>
          <name>Tax returns</name>
        </item>
        <item>
          <name>Tax-exempt organizations</name>
        </item>
        <item>
          <name>Transportation and Public Works</name>
        </item>
        <item>
          <name>Travel costs</name>
        </item>
        <item>
          <name>Volunteer workers</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2007-01-26</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2009-02-10T17:58:04Z</updateDate>
        <text><![CDATA[ <p>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., 48.5 cents per mile in 2007). </p><p>Increases criminal sanctions and monetary penalties for: (1) underpayments or overpayments of tax due to fraud; (2) attempts to evade or defeat tax; (3) willful failure to file tax returns, supply information, or pay tax; and (4) fraud and false statements.</p>]]></text>
      </summary>
    </summaries>
    <title>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, and for other purposes.</title>
    <titles>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>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, and for other purposes.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Display Title</titleType>
        <title>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, and for other purposes.</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in Senate</type>
        <date>2007-01-26T05:00:00Z</date>
        <formats>
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    <latestAction>
      <actionDate>2007-01-26</actionDate>
      <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1238-1239)</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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