Text: H.R.590 — 111th Congress (2009-2010)All Information (Except Text)

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Introduced in House (01/15/2009)


111th CONGRESS
1st Session
H. R. 590


To amend the Internal Revenue Code of 1986 to provide that reimbursements for costs of using passenger automobiles for charitable and other organizations are excluded from gross income.


IN THE HOUSE OF REPRESENTATIVES

January 15, 2009

Mr. Petri (for himself and Mr. Conaway) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to provide that reimbursements for costs of using passenger automobiles for charitable and other organizations are excluded from gross income.

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 “Charitable Driving Tax Relief Act of 2009”.

SEC. 2. Mileage reimbursements to charitable volunteers excluded from gross income.

(a) In general.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139B the following new section:

“SEC. 139C. Mileage reimbursements to charitable volunteers.

“(a) In general.—Gross income of an individual does not include amounts received, from an organization described in section 170(c), as reimbursement of operating expenses with respect to use of a passenger automobile for the benefit of such organization. The preceding sentence shall apply only to the extent that such reimbursement would be deductible under this chapter if section 274(d) were applied—

“(1) by using the standard business mileage rate established under such section, and

“(2) as if the individual were an employee of an organization not described in section 170(c).

“(b) Application To volunteer services only.—Subsection (a) shall not apply with respect to any expenses relating to the performance of services for compensation.

“(c) No double benefit.—Subsection (a) shall not apply with respect to any expenses if the individual claims a deduction or credit for such expenses under any other provision of this title.

“(d) Exemption from reporting requirements.—Section 6041 shall not apply with respect to reimbursements excluded from income under subsection (a).”.

(b) Clerical amendment.—The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139B the following new item:


“Sec. 139C. Reimbursement for use of passenger automobile for charity.”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.