[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4748 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 4748

   To amend the Internal Revenue Code of 1986 to allow the Internal 
Revenue Service to prescribe and update a standard mileage rate for the 
               charitable use of a passenger automobile.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 13, 1994

  Mr. Moran 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 allow the Internal 
Revenue Service to prescribe and update a standard mileage rate for the 
               charitable use of a passenger automobile.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF STATUTORY LIMITATION ON STANDARD MILEAGE RATE FOR 
              CHARITABLE USE OF PASSENGER AUTOMOBILE.

    (a) In General.--Section 170 of the Internal Revenue Code of 1986 
is amended by striking subsection (i) (relating to standard mileage 
rate for use of passenger automobile).
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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