[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7432 Introduced in House (IH)]

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117th CONGRESS
  2d Session
                                H. R. 7432

 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 6, 2022

 Mr. Stauber 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 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 2022''.

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 ``shall be 14 cents per 
mile'' and inserting ``shall be--
            ``(1) except as provided in paragraph (2), 14 cents per 
        mile, and
            ``(2) in the case of transportation of persons (other than 
        the taxpayer) or property on behalf of an organization 
        described in subsection (c), 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 years beginning after December 31, 2021.
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