Federal RuleAug 21
62
DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push
RuleLabor DepartmentFederal Contract Compliance Programs OfficeSignificant Wallet
119-hr-1942119th CongressWALLET
DELIVER Act of 2025
Sponsored By: Representative Morelle, Joseph D. [D-NY-25]
Introduced
Summary
This bill would change the tax treatment of volunteer meal deliveries by tying miles driven to help homebound older or at-risk people to the higher *standard mileage rate* under sections 162 and 212 instead of the flat 14-cent charitable rate.
Show full summary
- Volunteer drivers who deliver meals to homebound elderly, disabled, frail, or at-risk individuals would calculate charitable mileage using the standard mileage rate under sections 162 and 212 for those trips rather than the 14 cents per mile charitable rate.
- Nonprofit meal-delivery programs would have those volunteer miles treated under the higher standard mileage rules, which affects how those donated transportation costs are recorded for tax purposes.
- All other charitable driving remains subject to the 14 cents per mile charitable mileage rate, so the change applies narrowly to the defined meal-delivery activity.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Higher mileage deduction for meal volunteers
If enacted, volunteers who drive to deliver meals to homebound people who are elderly, disabled, frail, or at risk could deduct a higher rate per mile. Those miles would use the standard business mileage rate instead of 14 cents per mile. Other charitable miles would stay at 14 cents. The change would apply to miles driven on or after the date of enactment. You would benefit only if you claim the charitable mileage deduction.
Sponsors & CoSponsors
Sponsor
Morelle, Joseph D. [D-NY-25]
NY • D
Cosponsors
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 3/6/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 3/11/2025
Rep. Nunn, Zachary [R-IA-3]
IA • R
Sponsored 3/24/2025
Rep. Thanedar, Shri [D-MI-13]
MI • D
Sponsored 4/1/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov