Text: H.R.2928 — 116th Congress (2019-2020)All Information (Except Text)

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Introduced in House (05/22/2019)


116th CONGRESS
1st Session
H. R. 2928


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 HOUSE OF REPRESENTATIVES

May 22, 2019

Mr. Morelle (for himself, Mr. Wright, and Mr. Johnson of Georgia) 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 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 2019” or the “DELIVER Act of 2019”.

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.