,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #abab  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ae1 #bjac ,mr4  
,petri introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide t             
reimbursem5ts = co/s ( us+ pass5g]      
automobiles = *>itable & o!r            
organizations are exclud$ f gross       
income4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,*>itable ,driv+ ,tax       
,relief ,act ( #bjac4  #b4 ,mileage     
reimbursem5ts to *>itable volunte]s     
exclud$ f gross income  7a7 ,9 g5]al ,"p
 ,,iii ( sub*apt] ,b ( *apt] #a ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #aci;,d ! foll[+ 
new section3  #aci;,e4 ,mileage         
reimbursem5ts to *>itable volunte]s  7a7
 ,9 g5]al ,gross income ( an individual 
does n include am\nts receiv$ f an      
organization describ$ 9 section #agj7;c7
 z reimbursem5t ( op]at+ exp5ses )      
respect to use ( a pass5g] automobile = 

! b5efit ( su* organization4 ,! prec$+  
s5t5ce %all apply only to ! ext5t t su* 
reimbursem5t w\ld be d$uctible "u ?is   
*apt] if section #bgd7;d7 7 appli$--    
7#a7 by us+ ! /&>d bus9ess mileage rate 
e/abli%$ "u su* section1 &  7#b7 z if ! 
individual 7 an employee ( an           
organization n describ$ 9 section       
#agj7;c74  7b7 ,application ,to volunte]
 s]vices only ,subsection 7a7 %all n    
apply ) respect to any exp5ses relat+ to
 ! p]=mance ( s]vices = comp5sation4    
7c7 ,no d\ble b5efit ,subsection 7a7    
%all n apply ) respect to any exp5ses if
 ! individual claims a d$uction or cr$it
 = su* exp5ses "u any o!r provision (   
?is title4  7d7 ,exemption f report+    
requirem5ts ,section #fjda %all n apply 
) respect to reimbursem5ts exclud$ f    
income "u subsection 7a74  4  7b7       
,cl]ical am5dm5t ,! table ( sections =  
"p ,,iii ( sub*apt] ,b ( *apt] #a ( su* 
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #aci;,d ! foll[+ new  
item3  ,sec4 #aci;,e4 ,reimbursem5t =   

use ( pass5g] automobile = *>ity4  4    
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4