Last action was on 3-27-2025
Current status is Read twice and referred to the Committee on Finance.
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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), 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.