118 S3020 IS: Volunteer Driver Tax Appreciation Act of 2023 U.S. Senate 2023-10-04 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II118th CONGRESS1st SessionS. 3020IN THE SENATE OF THE UNITED STATESOctober 4, 2023Ms. Klobuchar (for herself, Mr. Budd, and Ms. Smith) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to equalize the charitable mileage rate with the business travel rate.

1.

Short title

This Act may be cited as the Volunteer Driver Tax Appreciation Act of 2023.

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, 2022.