The DELIVER Act of 2025 would change how mileage reimbursement/deductions are calculated for volunteers who deliver meals to homebound individuals. Specifically, it would require that the mileage rate used for these charitable deliveries be the standard IRS business mileage rate for the year, rather than whatever separate charitable rate might apply today. This aligns the charitable mileage rate with the IRS’s business rate, potentially increasing the amount that can be deducted or reimbursed for miles driven. The change would apply to miles driven on or after the date the act becomes law. In plain terms, the bill aims to boost incentives for volunteers delivering meals to elderly, disabled, frail, or at-risk individuals by tying the charitable mileage deduction to the higher (or more current) standard business rate set by the IRS. This could affect the charitable sector’s budgeting and tax outcomes, and is intended to encourage greater volunteer engagement and reimbursements.
Key Points
- 1The bill amends Section 170(i) of the Internal Revenue Code to set the mileage rate for delivery of meals to homebound individuals (elderly, disabled, frail, or at‑risk) equal to the IRS standard business mileage rate for the year.
- 2The change applies specifically to miles driven for the delivery of meals to those homebound individuals.
- 3The amendment takes effect for miles driven on or after the enactment date of the Act.
- 4The bill is titled the Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025 (DELIVER Act of 2025).
- 5Introduced in the Senate by Senator King (joined by Senator Cornyn); referred to the Committee on Finance.