110th CONGRESS
1st Session
H. R. 2020
To amend the Internal Revenue Code of 1986 to increase the standard
mileage rate for charitable purposes to the standard mileage rate established
by the Secretary of the Treasury for business purposes.
IN THE HOUSE OF REPRESENTATIVES
April 24, 2007
Mr. PLATTS (for himself, Mr. SHAYS, Ms. MATSUI, and Mr. PRICE of North
Carolina) 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
mileage rate for charitable purposes to the standard mileage rate established
by the Secretary of the Treasury for business purposes.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. STANDARD MILEAGE RATE FOR CHARITABLE PURPOSES SAME AS FOR BUSINESS
PURPOSES.
(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 striking `14 cents per mile' and inserting `the standard mileage
rate for business purposes prescribed by the Secretary for purposes of this
chapter which is in effect on the date of the contribution'.
(b) Effective Date- The amendment made by subsection (a) shall apply to
taxable years beginning after December 31, 2006.
END
