119-s895

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 895 Introduced in Senate

    (IS) ]

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119th CONGRESS
 1st Session
 S. 895

 To amend the Internal Revenue Code of 1986 to increase the standard 
 charitable mileage rate for delivery of meals to elderly, disabled, 
 frail, and at-risk individuals.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 March 6, 2025

 Mr. King (for himself and Mr. Cornyn) 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 increase the standard 
 charitable mileage rate for delivery of meals to elderly, disabled, 
 frail, and at-risk individuals.

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

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Delivering Elderly Lunches and 
Increasing Volunteer Engagement and Reimbursements Act of 2025'' or the 
``DELIVER Act of 2025''.

SEC. 2. INCREASE IN STANDARD MILEAGE RATE FOR DELIVERY OF MEALS TO 
 ELDERLY, DISABLED, FRAIL, AND AT-RISK INDIVIDUALS.

    (a) In General.--Subsection
            (i) of 

section 170 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following: 
``In the case of use of such an automobile for the delivery of meals to 
homebound individuals who are elderly, disabled, frail, or at risk, the 
mileage rate used shall be the standard business mileage rate specified 
by the Internal Revenue Service for the taxable year in which such 
miles are driven.''.

    (b) Effective Date.--The amendment made by subsection

    (a) shall 
apply to miles driven on or after the date of the enactment of this 
Act.
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