119-s1177

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Volunteer Driver Tax Appreciation Act of 2025

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Introduced:
Mar 27, 2025
Policy Area:
Taxation

Bill Statistics

2
Actions
1
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Mar 27, 2025
Read twice and referred to the Committee on Finance.

Actions (2)

Read twice and referred to the Committee on Finance.
Type: IntroReferral | Source: Senate
Mar 27, 2025
Introduced in Senate
Type: IntroReferral | Source: Library of Congress | Code: 10000
Mar 27, 2025

Subjects (1)

Taxation (Policy Area)

Cosponsors (1)

(R-NC)
Mar 27, 2025

Text Versions (1)

Introduced in Senate

Mar 27, 2025

Full Bill Text

Length: 1,727 characters Version: Introduced in Senate Version Date: Mar 27, 2025 Last Updated: Nov 21, 2025 2:12 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1177 Introduced in Senate

(IS) ]

<DOC>

119th CONGRESS
1st Session
S. 1177

To amend the Internal Revenue Code of 1986 to equalize the charitable
mileage rate with the business travel rate.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

March 27, 2025

Ms. Klobuchar (for herself and Mr. Budd) introduced the following bill;
which was read twice and referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to equalize the charitable
mileage rate with the business travel rate.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

This Act may be cited as the ``Volunteer Driver Tax Appreciation
Act of 2025''.
SEC. 2.

(a) In General.--Subsection
(i) of
section 170 of the Internal Revenue Code of 1986 is amended by striking ``shall be 14 cents per mile.
Revenue Code of 1986 is amended by striking ``shall be 14 cents per
mile.'' and inserting ``shall be--
``

(1) except as provided in paragraph

(2) , 14 cents per
mile, and
``

(2) in the case of transportation of persons (other than
the taxpayer) or property on behalf of an organization
described in subsection
(c) , a rate determined by the Secretary
which shall not be less than the standard mileage rate used for
purposes of sections 162 and 212.''.

(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2024.
<all>