[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5662 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5662

 To amend the Internal Revenue Code of 1986 to equalize the charitable 
              mileage rate with the business travel rate.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 27, 2018

Mr. Nolan (for himself and Mr. Peterson) 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 equalize the charitable 
              mileage rate with the business travel rate.

    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 ``Volunteer Driver Tax Appreciation 
Act of 2018''.

SEC. 2. INCREASE IN CHARITABLE MILEAGE RATE.

    (a) In General.--Subsection (i) of section 170 of the Internal 
Revenue Code of 1986 is amended by striking ``14 cents per mile'' and 
inserting ``the rate determined by the Secretary, which rate shall not 
be less than the standard mileage rate used for purposes of sections 
162 and 212''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable year beginning after December 31, 2017.
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