H.R. 4942 · 114th Congress

DELIVER Act of 2016

Stage
In committee
Sponsor
Joe Barton
Introduced
2016-04-14
Latest action
2016-04-14 · Introduced in House

Summary

Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2016 or the DELIVER Act of 2016

This bill amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 54 cents per mile for 2016.