[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 3246 Introduced in Senate (IS)]







110th CONGRESS
  2d Session
                                S. 3246

 To amend the Internal Revenue Code of 1986 to allow the Secretary of 
 the Treasury to set the standard mileage rate for use of a passenger 
   automobile for purposes of the charitable contributions deduction.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                July 10 (legislative day, July 9), 2008

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

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow the Secretary of 
 the Treasury to set the standard mileage rate for use of a passenger 
   automobile for purposes of the charitable contributions deduction.

    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 ``Fair Deal for Volunteers Act of 
2008''.

SEC. 2. DETERMINATION OF STANDARD MILEAGE RATE FOR CHARITABLE 
              CONTRIBUTIONS DEDUCTION.

    (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.--For 
purposes of computing the deduction under this section for use of a 
passenger automobile, the standard mileage rate shall be the rate 
determined by the Secretary.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to miles traveled after the date of the enactment of this Act.
                                 <all>