[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1603 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 1603

  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 SENATE OF THE UNITED STATES

                              May 22, 2019

 Mr. King (for himself, Mr. Cornyn, and Ms. Klobuchar) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

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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 2019'' or the 
``DELIVER Act of 2019''.

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 is amended by adding at the end the following: 
``In the case of use of such an automobile for the delivery of meals to 
homebound individuals who are elderly, disabled, frail, or at risk, the 
mileage rate used shall be the standard business mileage rate specified 
by the Internal Revenue Service for the taxable year in which such 
miles are driven.''.
    (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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