Last action was on 2-25-2025
Current status is Referred to the House Committee on Ways and Means.
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This Act may be cited as the "Volunteer Driver Tax Appreciation Act of 2025".
(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" and inserting
(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), the rate determined by the Secretary, which rate 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.