[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 352 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 352

  To amend the Internal Revenue Code of 1986 to increase the standard 
   mileage rate for charitable purposes to the standard mileage rate 
  established by the Secretary of the Treasury for business purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 2005

  Mr. Platts 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 increase the standard 
   mileage rate for charitable purposes to the standard mileage rate 
  established by the Secretary of the Treasury for business purposes.

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

SECTION 1. STANDARD MILEAGE RATE FOR CHARITABLE PURPOSES SAME AS FOR 
              BUSINESS PURPOSES.

    (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 by striking ``14 cents per mile'' and 
inserting ``the standard mileage rate for business purposes prescribed 
by the Secretary for purposes of this chapter which is in effect on the 
date of the contribution''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2004.
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