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S. 694 (115th): DELIVER Act of 2017


The text of the bill below is as of Mar 22, 2017 (Introduced). The bill was not enacted into law.


II

115th CONGRESS

1st Session

S. 694

IN THE SENATE OF THE UNITED STATES

March 22, 2017

(for himself and Mr. Cornyn) introduced the following bill; which was read twice and referred to the Committee on Finance

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 2017 or the DELIVER Act of 2017.

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 is amended by adding at the end the following: In the case of use of such an automobile for the delivery of meals to homebound individuals who are elderly, disabled, frail, or at risk, the mileage rate used shall be the standard business mileage rate specified by the Internal Revenue Service for the taxable year in which such miles are driven..

(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.