# 119-hr-1942: DELIVER Act of 2025

119-hr-1942, DELIVER Act of 2025, is a 119th Congress bill sponsored by Rep. Morelle, Joseph D. [D-NY-25] (D-NY); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1942
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1942
- Congress: 119
- Title: DELIVER Act of 2025
- Status: introduced
- Introduced: 2025-03-06
- Sponsor: Rep. Morelle, Joseph D. [D-NY-25] (D-NY)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## 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.** - 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.

## Cosponsors (4)

- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-03-06T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2025-03-11T00:00:00.000Z
- Rep. Nunn, Zachary [R-IA-3] (R-IA), 2025-03-24T00:00:00.000Z
- Rep. Thanedar, Shri [D-MI-13] (D-MI), 2025-04-01T00:00:00.000Z

## Provisions PRIA read

- Higher mileage deduction for meal volunteers: benefit, low. 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 wo…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-8870: BUILD America 250 Act
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act

## Sources
- [119-hr-1942 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1942)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-8870: BUILD America 250 Act](https://policyrisk.com/legislation/119-hr-8870)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1942 (as of 2025-12-21).