Library / Laws / 117th / hr / H.R. 6013 / Introduced in House
I
117th CONGRESS
1st Session
H. R. 6013
IN THE HOUSE OF REPRESENTATIVES
November 17, 2021
Mr. Vela 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 equalize the charitable mileage rate with the business travel rate.
1.
Short title
This Act may be cited as the Volunteer Driver Tax Appreciation Act of 2021.
2.
Increase in charitable mileage rate
(a)
In general
Subsection (i) of section 170 of the Internal Revenue Code of 1986 is amended by striking 14 cents per mile and inserting the rate determined by the Secretary, which rate shall not be less than the standard mileage rate used for purposes of sections 162 and 212.
(b)
Effective date
The amendment made by this section shall apply to the taxable year beginning after December 31, 2020.