The "DELIVER Act of 2025" increases the standard mileage rate for delivering meals to elderly, disabled, frail, and at-risk individuals to match the standard business mileage rate.
Angus King
Senator
ME
The "DELIVER Act of 2025" amends the Internal Revenue Code to increase the standard charitable mileage rate for delivering meals to elderly, disabled, frail, and at-risk individuals. It ensures volunteers can deduct mileage at the same rate as business use, instead of the current lower rate for charitable activities. This change aims to encourage volunteerism and offset the costs incurred while delivering meals to vulnerable populations. The increased rate applies to miles driven after the enactment of this Act.
DELIVER Act Boosts Mileage Deduction for Meal Delivery Volunteers to Standard Business Rate
Alright, let's break down the DELIVER Act of 2025. In simple terms, this bill aims to give a bigger tax break to volunteers who use their own cars to deliver meals to folks who really need them – specifically the elderly, disabled, frail, and other at-risk individuals. The core change? It bumps up the mileage rate these volunteers can claim on their taxes from the usual charitable rate to the higher standard business rate set by the IRS each year. This kicks in for any miles driven for these deliveries once the bill officially becomes law.
More Bucks Back for Your Miles
So, what does switching to the business rate actually mean for a volunteer? Currently, when you deduct miles driven for charity, you use a specific charitable rate set by the IRS, which is often quite a bit lower than the rate allowed for business travel. Think of it like getting reimbursed less per mile when you're doing good compared to when you're driving for work. This bill says if you're delivering meals for these specific vulnerable groups, you get to use that higher business rate. For someone regularly volunteering, that difference could add up to a more significant deduction come tax time, making it a bit easier financially to keep showing up with those meals. It specifically targets volunteers driving for organizations serving the elderly, disabled, frail, and at-risk populations.
Beyond the Driver's Seat
This isn't just about the volunteers' wallets, though. The idea is that by making volunteering less costly, more people might be encouraged to help out, or current volunteers can keep doing it longer. Organizations that rely heavily on volunteers to run meal delivery programs – think Meals on Wheels and similar local efforts – could see a boost in their capacity. Ultimately, the goal is to help ensure that vulnerable people who depend on these services continue to receive nutritious meals. Section 2 of the bill makes it clear this rate change applies starting from the day the act is signed into law.