SB 895, the DELIVER Act of 2025, would amend the Internal Revenue Code to increase the charitable mileage reimbursement rate for volunteers who use their vehicles to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. Under current law, charitable mileage is generally reimbursed at a rate set under section 170 of the tax code; this bill would require that, for these meal-delivery trips, the mileage rate be the IRS standard business mileage rate for the taxable year in which the miles are driven.
The bill is narrowly targeted at volunteer meal-delivery programs and is intended to better compensate or reimburse drivers who support home-delivered nutrition services. Its effective date would apply prospectively to miles driven on or after enactment, so it would not retroactively change prior reimbursements or deductions. Because the measure amends federal tax law, it would affect charitable organizations, volunteers, and meal-delivery networks that serve vulnerable populations, but it does not create a new program or mandate outside the tax code.
Impact
The bill would amend section 170(i) of the Internal Revenue Code of 1986 to create a special charitable mileage rule for delivery of meals to homebound elderly, disabled, frail, or at-risk individuals, tying the rate to the IRS standard business mileage rate rather than the lower charitable rate. This would increase the deductible or reimbursable mileage amount for qualifying volunteer drivers and could modestly increase federal tax expenditures associated with charitable mileage claims. The change would directly affect nonprofit meal-delivery providers, volunteers, and taxpayers who itemize charitable transportation expenses.
Sentiment
Available context suggests generally positive, supportive sentiment toward the bill, as reflected by its bipartisan introduction by Senators King and Cornyn and its straightforward referral to the Senate Finance Committee without recorded opposition in the provided materials. The bill’s purpose is framed as helping volunteers and improving support for vulnerable meal recipients, which typically draws favorable attention. No committee debate or vote history is provided, so there is no evidence of formal controversy in the available record.
Contention
No specific points of contention are shown in the provided transcripts or voting history, because none are included. Potential areas of debate, if the bill were considered further, could include the fiscal effect of raising the mileage rate, whether the special treatment should be limited to meal-delivery trips for certain populations, and whether the tax code is the appropriate vehicle for supporting volunteer services. In the available record, however, no member or stakeholder objections are identified.