[Congressional Record Volume 143, Number 69 (Thursday, May 22, 1997)]
[Extensions of Remarks]
[Page E1027]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




   INTRODUCTION OF LEGISLATION TO INCREASE THE STANDARD MILEAGE RATE 
              DEDUCTION FOR CHARITABLE USE OF AUTOMOBILES

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                           HON. SUE W. KELLY

                              of new york

                    in the house of representatives

                         Thursday, May 22, 1997

  Mrs. KELLY. Mr. Speaker, because voluntarism plays so important a 
role in this country, I rise today to introduce legislation that will, 
in a small way, assist people who give their time and efforts to 
charitable organizations.
  Americans are a giving people, Mr. Speaker. Whether volunteering at a 
veterans nursing home, helping to deliver meals to the home-bound 
elderly, helping a child learn to read, or helping entire nations 
ravaged by famine or strife, I think it speaks well of our society that 
we are so readily willing and able to help our neighbors in need.
  There are ways in which the Federal Government can help promote 
voluntarism, including the use of the Tax Code. In 1984, Congress 
passed legislation that set a standard mileage deduction rate of 12 
cents per mile for persons who use their own automobiles in the course 
of supporting the work of charitable organizations. This was an 
important step to offset the out-of-pocket costs of those who use their 
cars for volunteer work.
  Over a decade later, however, the mileage deduction rate remains at 
12 cents per mile, despite the fact that the deductibility of mileage 
expenses for the business use of automobiles has risen over the years 
to 31.5 cents per mile. The legislation that I introduce today corrects 
this oversight and raises the deduction for volunteers to 18 cents per 
mile, the same ratio between the charitable and business deductions 
which existed in 1984. My bill also takes the next step by giving the 
Secretary of the Treasury the authority to adjust the deduction for 
volunteers each year to reflect changes in costs, authority which is 
lacking under current law.
  Mr. Speaker, it should be the policy of our Government to support and 
promote voluntarism, and this legislation does just that. I urge my 
colleagues to join me in support of this important legislation.

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