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H.R. 2072: Volunteer Driver Tax Appreciation Act of 2019


The text of the bill below is as of Apr 3, 2019 (Introduced).


I

116th CONGRESS

1st Session

H. R. 2072

IN THE HOUSE OF REPRESENTATIVES

April 3, 2019

(for himself and Mr. Stauber) 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 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 2019.

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 14 cents per mile and inserting 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 year beginning after December 31, 2018.