Meal Delivery Volunteers Get a Boost: Mileage Rate Hike in DELIVER Act of 2025

The DELIVER Act of 2025—or the "Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025"—is all about giving a financial break to people who volunteer their time to deliver meals. It specifically targets those delivering to elderly, disabled, frail, and at-risk individuals.

Fueling the Front Lines

The core of the bill is a bump in the standard mileage rate for these volunteers. Instead of the old flat rate of 14 cents per mile (which, let's be real, barely covers gas these days), volunteers can now deduct the same amount as business travelers. This rate is determined under sections 162 and 212 of the Internal Revenue Code, and it's usually much higher because it accounts for gas, wear and tear, and other car-related costs. Section 2 of the bill makes this change, and it kicks in the moment the Act is enacted.

Real-World Rollout

Imagine you're someone like Maria, a retiree who delivers meals a few times a week to folks in her community. Under the old rules, if she drove 50 miles a week, she could only deduct $7.00 (50 miles x $0.14). With the new rate—let's say it's 67 cents per mile for 2024—that deduction jumps to $33.50 (50 miles x $0.67). That's a big difference, and it could make volunteering more sustainable for people on fixed incomes or those watching their budgets.

Or picture a construction worker like, Jake, who uses his truck to help deliver meals on weekends. The higher mileage rate could help offset the costs of using a less fuel-efficient vehicle, making it easier for him to contribute his time.

Beyond the Dollars and Cents

This change doesn't just help volunteers; it could also boost the organizations that rely on them. By making it more financially feasible to volunteer, groups like Meals on Wheels might find it easier to recruit and retain drivers. This is especially important because it means more meals get to the people who need them most, addressing food insecurity among vulnerable populations.

Potential Pitfalls

Of course, there's always the chance some folks might try to game the system, maybe by inflating their mileage. Organizations will need to have solid tracking systems in place to make sure everything's on the up-and-up. And, it's key that deliveries truly go to people who meet the criteria—elderly, disabled, frail, or at-risk. Clear guidelines and oversight are important to make sure the help goes where it's actually needed.

The Big Picture

The DELIVER Act amends section 170 of the Internal Revenue Code, which deals with charitable contributions. By linking the volunteer mileage rate to the business rate, it's essentially saying, "This work is valuable, and we should treat it that way."