,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #abab  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ae1 #bjac    
,mr4 ,petri introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide that         
reimbursements for costs of using       
passenger automobiles for charitable and
 other organizations are excluded from  
gross income4  #a4 ,short title ,this   
,act may be cited as the ,charitable    
,driving ,tax ,relief ,act of #bjac4    
#b4 ,mileage reimbursements to          
charitable volunteers excluded from     
gross income  7a7 ,in general ,part     
,,iii of subchapter ,b of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting after section     
#aci;,d the following new section3      
#aci;,e4 ,mileage reimbursements to     
charitable volunteers  7a7 ,in general  
,gross income of an individual does not 
include amounts received from an        

organization described in section       
#agj7;c7 as reimbursement of operating  
expenses with respect to use of a       
passenger automobile for the benefit of 
such organization4 ,the preceding       
sentence shall apply only to the extent 
that such reimbursement would be        
deductible under this chapter if section
 #bgd7;d7 were applied--  7#a7 by using 
the standard business mileage rate      
established under such section1 and     
7#b7 as if the individual were an       
employee of an organization not         
described in section #agj7;c74  7b7     
,application ,to volunteer services only
 ,subsection 7a7 shall not apply with   
respect to any expenses relating to the 
performance of services for             
compensation4  7c7 ,no double benefit   
,subsection 7a7 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 title4  7d7 ,exemption
 from reporting requirements ,section   

#fjda shall not apply with respect to   
reimbursements excluded from income     
under subsection 7a74  4  7b7 ,clerical 
amendment ,the table of sections for    
part ,,iii of subchapter ,b of chapter  
#a of such ,code is amended by inserting
 after the item relating to section     
#aci;,d the following new item3  ,sec4  
#aci;,e4 ,reimbursement for use of      
passenger automobile for charity4  4    
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4