I 115th CONGRESS 2d Session H. R. 5662 IN THE HOUSE OF REPRESENTATIVES April 27, 2018 Mr. Nolan (for himself and Mr. Peterson ) 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.

1. Short title This Act may be cited as the Volunteer Driver Tax Appreciation Act of 2018 . 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 taxable year beginning after December 31, 2017.