Volunteer Driver Tax Appreciation Act

Summary#

This bill changes how people who drive for charities can claim mileage on their federal income taxes. Current text set a flat charitable mileage amount of 14 cents per mile. The bill keeps 14 cents per mile for most charitable driving but creates an exception: when a volunteer transports other people (not the taxpayer) or property for a qualifying charitable organization, the deductible per-mile rate will be set by the Secretary of the Treasury and cannot be lower than the standard business mileage rate used for business travel deductions (sections 162 and 212). The change applies to tax years beginning after December 31, 2024.

What it means for you#

  • If you drive people or property on behalf of a qualifying charitable organization, you may be able to deduct more per mile than the old 14-cent rate. The new rate will be at least the standard business mileage rate the IRS sets.
  • For other types of charitable driving, the per-mile amount remains 14 cents.
  • The rule starts for tax years beginning after December 31, 2024.

Expenses#

No publicly available information on federal revenue effects, budget estimates, or other costs is included in the bill text or metadata provided.

Proponents' View#

No publicly available information on proponents' statements or explanations is included in the bill text or metadata provided.

Opponents' View#

No publicly available information on opponents' statements or objections is included in the bill text or metadata provided.