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H.R. 6013 - Volunteer Driver Tax Appreciation Act of 2021

NOV. 17, 2021

H.R. 6013; Volunteer Driver Tax Appreciation Act of 2021

DATED NOV. 17, 2021
DOCUMENT ATTRIBUTES
  • Authors
    Vela, Rep. Filemon
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2022-14764
  • Tax Analysts Electronic Citation
    2022 TNTF 87-16
Citations: H.R. 6013; Volunteer Driver Tax Appreciation Act of 2021

117TH CONGRESS
1ST SESSION

H.R. 6013

To amend the Internal Revenue Code of 1986 to equalize
the charitable mileage rate with the business travel rate.

IN THE HOUSE OF REPRESENTATIVES

NOVEMBER 17, 2021

Mr. VELA 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 equalize the charitable mileage rate with the business travel rate.

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 "Volunteer Driver Tax Appreciation Act of 2021".

SEC. 2. INCREASE IN CHARITABLE MILEAGE RATE.

(a) IN GENERAL. — Subsection (i) of section 170 of the Internal Revenue Code of 1986 is amended by striking "14 cents per mile" and inserting "the rate determined by the Secretary, which rate shall not be less than the standard mileage rate used for purposes of sections 162 and 212".

(b) EFFECTIVE DATE. — The amendment made by this section shall apply to the taxable year beginning after December 31, 2020.

DOCUMENT ATTRIBUTES
  • Authors
    Vela, Rep. Filemon
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Nonprofit sector
  • Jurisdictions
  • Tax Analysts Document Number
    2022-14764
  • Tax Analysts Electronic Citation
    2022 TNTF 87-16
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