Bill > S895

This bill, known as the DELIVER Act of 2025, amends the Internal Revenue Code of 1986 to modify the standard mileage rate for charitable driving related to meal delivery for elderly, disabled, frail, and at-risk individuals. Specifically, the bill stipulates that when volunteers use their personal automobiles to deliver meals to homebound individuals in these vulnerable categories, they can now claim the standard business mileage rate (as specified by the Internal Revenue Service) for tax deduction purposes, rather than a potentially lower charitable mileage rate. This change aims to provide greater financial support and reimbursement for volunteers who donate their time and personal vehicle use to help deliver meals to those who are most vulnerable. The amendment will take effect for miles driven on or after the date of the Act's enactment, which means volunteers can immediately benefit from this increased mileage rate when providing meal delivery services.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/895/all-info