H.R.1942 - Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025; DELIVER Act of 2025 (119th Congress)
Summary
H.R.1942, the DELIVER Act of 2025, proposes an amendment to the Internal Revenue Code of 1986. The amendment aims to increase the standard charitable mileage rate for individuals delivering meals to elderly, disabled, frail, and at-risk individuals. This adjustment seeks to incentivize volunteerism and support programs addressing food insecurity among vulnerable populations.
Expected Effects
The primary effect of this bill would be to increase the tax deduction available to volunteers who use their personal vehicles to deliver meals to vulnerable individuals. This could lead to increased volunteer participation in meal delivery programs. It may also reduce the financial burden on volunteers, making it more sustainable for them to continue their service.
Potential Benefits
- Increased volunteer participation in meal delivery programs.
- Reduced financial burden on volunteers, making it more sustainable for them to continue their service.
- Improved access to meals for elderly, disabled, frail, and at-risk individuals.
- Potential for enhanced community engagement and social cohesion.
- Possible reduction in food waste as more efficient delivery systems are incentivized.
Potential Disadvantages
- Potential for increased complexity in tax filing for volunteers.
- Possible increased administrative burden for the IRS to track and verify mileage claims.
- Potential for abuse of the increased mileage rate.
- The financial impact on the federal budget due to increased tax deductions, though likely minimal.
- The benefit is limited to those who itemize deductions, excluding those who take the standard deduction.
Constitutional Alignment
This bill appears to align with the general welfare clause of the Constitution, as it seeks to support vulnerable populations by incentivizing charitable activities. Specifically, the Preamble states the Constitution aims to "promote the general Welfare". The bill does not appear to infringe upon any specific rights or liberties protected by the Constitution or its amendments. The bill falls under the legislative powers granted to Congress in Article I, Section 8, which includes the power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).