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Standard Summary
Comprehensive overview in 1-2 paragraphs
The DELIVER Act of 2025 amends the Internal Revenue Code to raise the standard charitable mileage deduction for volunteers who deliver meals to homebound individuals. Specifically, it replaces the current 14 cents-per-mile rate with a two-part approach: (1) retain 14 cents per mile for general charitable mileage, and (2) set the mileage rate for delivering meals to homebound elderly, disabled, frail, or at‑risk individuals to match the standard mileage rate used for other business-related purposes (the rate under IRC sections 162 and 212). The measure applies to miles driven on or after the enactment date. Its core purpose is to incentivize volunteer meal delivery by increasing reimbursements and engagement in meal-delivery programs.
Key Points
- 1The bill changes Section 170(i) of the Internal Revenue Code by replacing the single 14-cent charitable mileage rate with a two-part framework: (1) 14 cents per mile generally, and (2) the higher rate for delivering meals to homebound individuals who are elderly, disabled, frail, or at risk, equal to the standard business/other applicable rate under sections 162 and 212.
- 2The higher rate specifically applies to the use of an automobile for the delivery of meals to homebound individuals in the named categories.
- 3Effective Date: The amended rate applies to miles driven on or after the enactment date of the Act.
- 4The measure is titled the Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025, or the DELIVER Act of 2025.
- 5Sponsor/Status: Introduced in the House (March 6, 2025) by Mr. Morelle (for himself and Mr. Fitzpatrick) and referred to the Ways and Means Committee.
Impact Areas
Primary group/area affected- Volunteers who deliver meals to homebound elderly, disabled, frail, or at-risk individuals, and the nonprofit organizations that organize and fund these meal-delivery programs.Secondary group/area affected- Taxpayers who itemize charitable deductions and individuals who claim the standard charitable mileage deduction for volunteer-related driving (potentially higher deductions for relevant mileage).Additional impacts- Expected increase in volunteer engagement and reimbursements for meal-delivery efforts, potentially expanding coverage and consistency of meals for vulnerable populations.- Administrative and fiscal implications for nonprofit meal programs, as the deduction is tied to the IRS standard mileage rate (which changes annually), requiring updates to guidance and recordkeeping.- Broad policy effect on charitable giving and volunteer programs, aligning the charitable mileage rate with the more fluctuating standard business/other mileage rate.
Generated by gpt-5-nano on Nov 18, 2025