110th CONGRESS
1st Session
H. R. 1827
To amend the Internal Revenue Code of 1986 to provide that reimbursements
for costs of using passenger automobiles for charitable and other organizations
are excluded from gross income.
IN THE HOUSE OF REPRESENTATIVES
March 29, 2007
Mr. PETRI 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 provide that reimbursements
for costs of using passenger automobiles for charitable and other organizations
are excluded from gross income.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Charitable Driving Tax Relief Act of 2007'.
SEC. 2. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS EXCLUDED FROM
GROSS INCOME.
(a) In General- Part III of subchapter B of chapter 1 of the Internal Revenue
Code of 1986 is amended by inserting after section 139A the following new
section:
`SEC. 139B. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS.
`(a) In General- Gross income of an individual does not include amounts
received, from an organization described in section 170(c), as reimbursement
of operating expenses with respect to use of a passenger automobile for
the benefit of such organization. The preceding sentence shall apply only
to the extent that such reimbursement would be deductible under this chapter
if section 274(d) were applied--
`(1) by using the standard business mileage rate established under such
section, and
`(2) as if the individual were an employee of an organization not described
in section 170(c).
`(b) Application to Volunteer Services Only- Subsection (a) shall not apply
with respect to any expenses relating to the performance of services for
compensation.
`(c) No Double Benefit- Subsection (a) shall not apply with respect to any
expenses if the individual claims a deduction or credit for such expenses
under any other provision of this title.
`(d) Exemption From Reporting Requirements- Section 6041 shall not apply
with respect to reimbursements excluded from income under subsection (a).'.
(b) Clerical Amendment- The table of sections for part III of subchapter
B of chapter 1 of such Code is amended by inserting after the item relating
to section 139A the following new item:
`Sec. 139B. Reimbursement for use of passenger automobile for charity.'.
(c) Effective Date- The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.
END
