[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 499 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 499

  To amend the Internal Revenue Code of 1986 to increase the standard 
  charitable mileage rate for delivery of meals to elderly, disabled, 
                     frail and at risk individuals.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 2011

     Mr. Latta (for himself, Mr. Kissell, and Mr. Ross of Florida) 
 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 
  charitable mileage rate for delivery of meals to elderly, disabled, 
                     frail and at risk individuals.

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

SECTION 1. INCREASE IN STANDARD MILEAGE RATE FOR DELIVERY OF MEALS TO 
              ELDERLY, DISABLED, FRAIL AND AT RISK INDIVIDUALS.

    (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 inserting ``(51 cents per mile in 
the case of the delivery of meals to homebound individuals who are 
elderly, disabled, frail or at risk)'' before the period at the end.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to miles driven on or after the date of the enactment of this 
Act.
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