[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4942 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 4942

  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

                             April 14, 2016

 Mr. Barton (for himself and Mr. Lewis) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 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. SHORT TITLE.

    This Act may be cited as the ``Delivering Elderly Lunches and 
Increasing Volunteer Engagement and Reimbursements Act of 2016'' or the 
``DELIVER Act of 2016''.

SEC. 2. 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 ``(standard business 
mileage rate 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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