[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1731 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1731

  To amend the Internal Revenue Code of 1986 to increase the standard 
  mileage rate deduction for charitable use of passenger automobiles.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 22, 1997

  Mrs. Kelly introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to increase the standard 
  mileage rate deduction for charitable use of passenger automobiles.

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

SECTION 1. INCREASE IN STANDARD MILEAGE RATE EXPENSE DEDUCTION FOR 
              CHARITABLE USE OF PASSENGER AUTOMOBILE.

    (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 to read as follows:
    ``(i) Standard Mileage Rate for Use of Passenger Automobile.--
            ``(1) In general.--For purposes of computing the deduction 
        under this section for use of a passenger automobile, the 
        standard mileage rate shall be 18 cents per mile.
            ``(2) Adjustment of rate.--Not later than the close of each 
        calendar year after 1997, the Secretary shall prescribe a 
        standard mileage rate (which shall apply in lieu of the rate 
        contained in paragraph (1) with respect to costs paid or 
        incurred during the following calendar year) which reflects 
        changes (if any) in costs after 1996.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1996.
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