Bill Sponsor
Senate Bill 895
119th Congress(2025-2026)
DELIVER Act of 2025
Introduced
Introduced
Introduced in Senate on Mar 6, 2025
Overview
Text
Introduced in Senate 
Mar 6, 2025
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in Senate(Mar 6, 2025)
Mar 6, 2025
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
S. 895 (Introduced-in-Senate)


119th CONGRESS
1st Session
S. 895


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

March 6, 2025

Mr. King (for himself and Mr. Cornyn) 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 Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025” or the “DELIVER Act of 2025”.

SEC. 2. Increase in standard mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals.

(a) In general.—Subsection (i) of section 170 of the Internal Revenue Code of 1986 is amended by adding at the end the following: “In the case of use of such an automobile for the delivery of meals to homebound individuals who are elderly, disabled, frail, or at risk, the mileage rate used shall be the standard business mileage rate specified by the Internal Revenue Service for the taxable year in which such miles are driven.”.

(b) Effective date.—The amendment made by subsection (a) shall apply to miles driven on or after the date of the enactment of this Act.