HR 499
112th CONGRESS
1st Session
H. R. 499
To amend the Internal Revenue Code of 1986 to increase the standard
charitable mileage rate for delivery of meals to elderly, disabled, frail
and at risk individuals.
IN THE HOUSE OF REPRESENTATIVES
January 26, 2011
Mr. LATTA (for himself, Mr. KISSELL, and Mr. ROSS of Florida) 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 increase the standard
charitable mileage rate for delivery of meals to elderly, disabled, frail
and at risk individuals.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. INCREASE IN STANDARD MILEAGE RATE FOR DELIVERY OF MEALS TO ELDERLY,
DISABLED, FRAIL AND AT RISK INDIVIDUALS.
(a) In General- Subsection (i) of section 170 of the Internal Revenue Code
of 1986 (relating to standard mileage rate for use of passenger automobile)
is amended by inserting `(51 cents per mile in the case of the delivery of
meals to homebound individuals who are elderly, disabled, frail or at risk)'
before the period at the end.
(b) Effective Date- The amendment made by subsection (a) shall apply to miles
driven on or after the date of the enactment of this Act.
END
