[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 1678 Introduced in Senate (IS)]








109th CONGRESS
  1st Session
                                S. 1678

    To temporarily increase the standard mileage rate for use of an 
    automobile for purposes of certain deductions allowed under the 
     Internal Revenue Code of 1986 and to temporarily increase the 
   reimbursement rate for use of an automobile by Federal employees.


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                   IN THE SENATE OF THE UNITED STATES

                           September 12, 2005

  Mr. Schumer (for himself and Ms. Mikulski) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
    To temporarily increase the standard mileage rate for use of an 
    automobile for purposes of certain deductions allowed under the 
     Internal Revenue Code of 1986 and to temporarily increase the 
   reimbursement rate for use of an automobile by Federal employees.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Reimbursing Our American Drivers 
(ROAD) Act of 2005''.

SEC. 2. TEMPORARY INCREASE IN MILEAGE RATE DEDUCTION.

    (a) Rate for Business, Medical, and Moving Use of an Automobile.--
For purposes of sections 162(a), 213(d)(1)(B), and 217 of the Internal 
Revenue Code of 1986, the standard mileage rate for use of an 
automobile shall be 60 cents per mile for any use after August 31, 
2005, and before January 1, 2007.
    (b) Rate for Charitable Use of an Automobile.--Section 170(i) of 
the Internal Revenue Code of 1986 is amended by inserting ``(60 cents 
per mile for any use after August 31, 2005, and before January 1, 
2007)'' before the period at the end.

SEC. 3. TEMPORARY INCREASE IN REIMBURSEMENT RATE FOR USE OF AN 
              AUTOMOBILE FOR FEDERAL EMPLOYEES.

    For purposes of section 5704 of title 5, United States Code, the 
standard mileage rate for use of an automobile for an employee who is 
engaged on official business for the Government shall be 60 cents per 
mile for any use after August 31, 2005, and before January 1, 2007.
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