DELIVER Act of 2024
Summary · Congressional Research Service (nonpartisan)
This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 67 cents per mile for 2024.
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