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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Mar 22, 2017.
Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2017 or the DELIVER Act of 2017
This bill amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 53.5 cents per mile for 2017.