Section 1 Short title
This Act may be cited as the “Charitable Driving Tax Relief Act of 2013”.
Charitable Driving Tax Relief Act of 2013
A BILL
To amend the Internal Revenue Code of 1986 to provide that reimbursements for costs of using passenger automobiles for charitable and other organizations are excluded from gross income.
Sec. 2 Mileage reimbursements to charitable volunteers excluded from gross income
In general— Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139D the following new section:
“139E. Mileage reimbursements to charitable volunteers
“(a) In general—Gross income of an individual does not include amounts received from an organization described in section 170(c) as reimbursement of operating expenses with respect to use of a passenger automobile for the benefit of such organization. The preceding sentence shall apply only to the extent that such reimbursement would be deductible under this chapter if section 274(d) were applied—
“(1) by using the standard business mileage rate established under such section, and
“(2) as if the individual were an employee of an organization not described in section 170(c).
“(b) Application To volunteer services only—Subsection (a) shall not apply with respect to any expenses relating to the performance of services for compensation.
“(c) No double benefit—Subsection (a) shall not apply with respect to any expenses if the individual claims a deduction or credit for such expenses under any other provision of this title.
“(d) Exemption from reporting requirements—Section 6041 shall not apply with respect to reimbursements excluded from income under subsection (a).”
Clerical amendment— The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139D the following new item:
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.