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H.R. 4942 (114th): DELIVER Act of 2016

The text of the bill below is as of Apr 14, 2016 (Introduced).


I

114th CONGRESS

2d Session

H. R. 4942

IN THE HOUSE OF REPRESENTATIVES

April 14, 2016

(for himself and Mr. Lewis) 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 increase the standard charitable mileage rate for delivery of meals to elderly, disabled, frail and at risk individuals.

1.

Short title

This Act may be cited as the Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2016 or the DELIVER Act of 2016.

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 (relating to standard mileage rate for use of passenger automobile) is amended by inserting (standard business mileage rate per mile in the case of the delivery of meals to homebound individuals who are elderly, disabled, frail or at risk) before the period at the end.

(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.