DELIVER Act of 2019

II 116TH CONGRESS 1ST SESSION S. 1603 To amend the Internal Revenue Code of 1986 to increase the standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals. IN THE SENATE OF THE UNITED STATES MAY 22, 2019 Mr. KING (for himself, Mr. CORNYN, and Ms. KLOBUCHAR) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to increase the standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Delivering Elderly 4 Lunches and Increasing Volunteer Engagement and Reim- 5 bursements Act of 2019’’ or the ‘‘DELIVER Act of 6 2019’’. 7 VerDate Sep 11 2014 04:16 May 30, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1603.IS S1603 kjohnson on DSK79L0C42 with BILLS 2 •S 1603 IS SEC. 2. INCREASE IN STANDARD MILEAGE RATE FOR DE- 1 LIVERY OF MEALS TO ELDERLY, DISABLED, 2 FRAIL, AND AT-RISK INDIVIDUALS. 3 (a) IN GENERAL.—Subsection (i) of section 170 of 4 the Internal Revenue Code of 1986 is amended by adding 5 at the end the following: ‘‘In the case of use of such an 6 automobile for the delivery of meals to homebound individ- 7 uals who are elderly, disabled, frail, or at risk, the mileage 8 rate used shall be the standard business mileage rate spec- 9 ified by the Internal Revenue Service for the taxable year 10 in which such miles are driven.’’. 11 (b) EFFECTIVE DATE.—The amendment made by 12 subsection (a) shall apply to miles driven on or after the 13 date of the enactment of this Act. 14 Æ VerDate Sep 11 2014 04:16 May 30, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S1603.IS S1603 kjohnson on DSK79L0C42 with BILLS