110 HR 1827 IH: Charitable Driving Tax Relief Act of U.S. House of Representatives 2007-03-29 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 110th CONGRESS 1st Session H. R. 1827 IN THE HOUSE OF REPRESENTATIVES March 29, 2007 Mr. Petri 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.

1.

Short title

This Act may be cited as the Charitable Driving Tax Relief Act of 2007.

2.

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 inserting after section 139A the following new section:

139B.

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 this chapter if section 274(d) were applied— (1)by using the standard business mileage rate established under such section, and (2)as if the individual were an employee of an organization not described in section 170(c). (b)

Application to volunteer services only

Subsection (a) shall not apply with respect to any expenses relating to the performance of services for compensation. (c)

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. (d)

Exemption from reporting requirements

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 inserting after the item relating to section 139A the following new item: Sec. 139B. Reimbursement for use of passenger automobile for charity. . (c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.