DELIVER Act of 2025
- Bill Number
- H.R. 1942
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-03-06: Referred to the House Committee on Ways and Means.
- Last Updated
- 2025-05-08T14:01:26Z
AI-Generated Summary
Purpose
The DELIVER Act of 2025 aims to encourage volunteerism in meal delivery services by increasing the tax deduction available for mileage driven while providing meals to vulnerable populations, specifically homebound elderly, disabled, frail, or at-risk individuals. This adjustment seeks to make charitable contributions more financially rewarding for volunteers using their personal vehicles.
Key Provisions
- Amendment to Tax Code: Modifies Section 170(i) of the Internal Revenue Code of 1986, which governs charitable contribution deductions.
- Updated Mileage Rate:
- Retains the existing 14 cents per mile rate for general charitable use of a vehicle.
- Increases the rate to the standard business mileage rate (currently around 67 cents per mile, adjusted annually by the IRS) for miles driven specifically to deliver meals to qualifying homebound individuals.
- Effective Date: Applies to miles driven on or after the date the Act is enacted into law.
- Short Title: "Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025" or "DELIVER Act of 2025."
Significant Changes to Existing Law
- Under current law, volunteers can deduct only 14 cents per mile for charitable vehicle use, regardless of the activity. This bill creates an exception, allowing the higher business mileage rate (used for deductible business expenses under Sections 162 and 212 of the tax code) for targeted meal delivery services.
- This is the first targeted increase in the charitable mileage rate since its establishment, shifting from a flat, low rate to a more generous, inflation-adjusted business rate for this specific purpose.
Potential Impacts
- On Citizens: Volunteers delivering meals (e.g., through organizations like Meals on Wheels) could receive larger tax deductions, potentially increasing participation and reducing out-of-pocket costs. This may improve access to meals for homebound individuals, supporting their independence and health.
- On Government Agencies: The IRS would need to update guidance and forms to implement the new rate, with minimal administrative burden. No direct impact on federal revenue is specified, but higher deductions could slightly reduce tax collections.
- On International Relations: None apparent, as the bill focuses on domestic tax policy.
Main Stakeholders Affected
- Volunteers and Nonprofits: Primary beneficiaries, including meal delivery programs serving seniors and disabled individuals, who may see boosted volunteer numbers.
- Homebound Individuals: Elderly, disabled, frail, or at-risk people reliant on delivered meals, potentially gaining better service continuity.
- Taxpayers and IRS: General taxpayers may face indirect costs through reduced federal revenue; the IRS handles enforcement.
- Legislators and Advocacy Groups: Introduced by Representatives Morelle and Fitzpatrick, it aligns with interests in senior care and volunteer support.
Notable Legal, Constitutional, or Political Implications
- Legal: Strengthens incentives for charitable activities under the tax code without altering broader deduction rules, likely facing no constitutional challenges as it involves Congress's authority over taxation (Article I, Section 8). Implementation would require IRS regulations to define "homebound" and qualifying deliveries clearly.
- Constitutional: No evident issues, as it promotes public welfare through tax policy without infringing on rights.
- Political: Bipartisan introduction (Democrat and Republican sponsors) suggests broad appeal for supporting vulnerable populations and volunteerism. Could influence future tax reforms targeting social services, but its narrow scope limits wider debate. Referred to the House Ways and Means Committee, indicating standard legislative path for tax bills.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Morelle, Joseph D. [D-NY-25]
Cosponsors (4)
Rep. Fitzpatrick, Brian K. [R-PA-1], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Nunn, Zachary [R-IA-3], Rep. Thanedar, Shri [D-MI-13]
Recent Actions
- 2025-03-06: Referred to the House Committee on Ways and Means.
- 2025-03-06: Introduced in House
- 2025-03-06: Introduced in House
Bill Versions
- Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025 — issued 2025-03-06 — PDF (2 pages)