The DELIVER Act of 2025 increases the standard mileage rate for charitable vehicle use in meal delivery to elderly, disabled, frail, and at-risk.
The DELIVER Act of 2025 amends the Internal Revenue Code to increase the standard charitable mileage rate for vehicles used to deliver meals to homebound elderly, disabled, frail, and at-risk individuals. The new rate will be the standard business mileage rate specified by the Internal Revenue Service for the year in which the miles are driven. This change aims to better reimburse volunteers for their charitable activities.
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