1. Short title
This Act may be cited as the “Volunteer Driver Tax Appreciation Act of 2019”.
Volunteer Driver Tax Appreciation Act of 2019
A BILL
To amend the Internal Revenue Code of 1986 to equalize the charitable mileage rate with the business travel rate.
2. Increase in charitable mileage rate
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”.
Effective date— The amendment made by this section shall apply to taxable year beginning after December 31, 2018.