Volunteer Driver Tax Appreciation Act of 2025
Summary
What This Bill Does
The Volunteer Driver Tax Appreciation Act changes the Internal Revenue Code's charitable mileage deduction. The default charitable mileage rate remains 14 cents per mile, but when a taxpayer transports people or property on behalf of a qualified charitable organization, the rate becomes the rate set by the Treasury Secretary and cannot be less than the standard mileage rate used for business and income-producing activity under sections 162 and 212. The amendment applies to taxable years beginning after December 31, 2024. The bill is aimed at volunteer drivers whose mileage costs for Meals on Wheels, medical rides, elder services, disaster relief, or charitable deliveries exceed the long-frozen 14-cent charitable rate.
Who Benefits and How
Volunteer drivers benefit because qualifying charitable transportation mileage can be deducted at a rate no lower than the standard business mileage rate. Charitable organizations benefit if higher mileage recognition helps recruit and retain drivers for food, medical, elder, and disaster services. Seniors and people with disabilities benefit when volunteer transportation networks remain financially viable for drivers. Rural charities benefit because long-distance volunteer trips become less financially punishing for drivers.
Who Bears the Burden and How
The Internal Revenue Service must administer a separate higher mileage rate for charitable transportation of people or property. Federal taxpayers bear the revenue cost of larger charitable mileage deductions. Volunteer drivers must document qualifying charitable trips and distinguish them from other volunteer mileage. Tax preparers must apply the post-2024 effective date and the Secretary-determined rate floor.
Key Provisions
- Amends the charitable mileage deduction for transportation of people or property on behalf of charities.
- Requires the charitable transportation rate to be no lower than the business standard mileage rate.
- Preserves the 14-cent rate for charitable mileage outside the covered transportation category.
- Applies the higher rate to taxable years beginning after December 31, 2024.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Raises the charitable mileage rate for volunteers transporting people or property for charities by tying it to the standard business mileage rate, with changes applying after 2024.
Key Policy Areas
Tax, Charities, Transportation
Primary Purpose
Raises the charitable mileage rate for volunteers transporting people or property for charities by tying it to the standard business mileage rate, with changes applying after 2024.
Policy Domains
Resolution provisions
Identified Gains
- Volunteer drivers
- Charitable organizations
- Seniors
- Rural charities
Identified Costs
- Internal Revenue Service
- Federal taxpayers
- Volunteer drivers
- Tax preparers
Sponsors
Legislative Progress
In CommitteeMr. Stauber (for himself and Ms. Craig) introduced the following …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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