[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1941 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1941

      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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 17, 1997

 Mr. Ramstad 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 provide that 
reimbursements for costs of using passenger automobiles for charitable 
        and other organizations are excluded from gross income.

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

SECTION 1. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS EXCLUDED 
              FROM GROSS INCOME.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by redesignating section 138 
as section 139 and by inserting after section 137 the following new 
section:

``SEC. 138. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS.

    ``(a) In General.--Gross income of an individual does not include 
amounts received, from an organization described in section 170(c), as 
reimbursement of operating expenses with respect to use of a passenger 
automobile for the benefit of such organization. The preceding sentence 
shall apply only to the extent that such reimbursement would be 
deductible under section 274(d) (determined by applying the standard 
business mileage rate established pursuant to section 274(d)) if the 
organization were not so described and such individual were an employee 
of such organization.
    ``(b) No Double Benefit.--Subsection (a) shall not apply with 
respect to any expenses if the individual claims a deduction or credit 
for such expenses under any other provision of this title.
    ``(c) Exemption from Reporting Requirement.--Section 6041 shall not 
apply with respect to reimbursements excluded from income under 
subsection (a).''
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 138 and inserting the following new items:

                              ``Sec. 138. Reimbursement for use of 
                                        passenger automobile for 
                                        charity.
                              ``Sec. 139. Cross references to other 
                                        Acts.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
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