DELIVER Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 2928 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 HOUSE OF REPRESENTATIVES MAY 22, 2019 Mr. MORELLE (for himself, Mr. WRIGHT, and Mr. JOHNSON of Georgia) intro- duced the following bill; which was referred to the Committee on Ways and Means 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 02:13 Jun 07, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2928.IH H2928 kjohnson on DSK79L0C42 with BILLS 2 •HR 2928 IH 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 02:13 Jun 07, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2928.IH H2928 kjohnson on DSK79L0C42 with BILLS