S.895 - Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025; DELIVER Act of 2025 (119th Congress)
Summary
S.895, the DELIVER Act of 2025, aims to amend the Internal Revenue Code of 1986 to increase the standard charitable mileage rate for individuals delivering meals to elderly, disabled, frail, and at-risk individuals. The bill proposes that the mileage rate used for such deliveries should be the standard business mileage rate specified by the IRS. This adjustment seeks to incentivize volunteerism and reduce the financial burden on those who provide meal delivery services to vulnerable populations.
Expected Effects
The primary effect of this bill would be an increase in the tax deduction available to volunteers who use their personal vehicles to deliver meals to individuals in need. This could lead to an increase in volunteer participation in meal delivery programs. It would also provide financial relief to current volunteers by increasing the reimbursement for their mileage expenses.
Potential Benefits
- Increased volunteer participation in meal delivery programs.
- Reduced financial burden on volunteers through higher mileage reimbursement.
- Improved access to meals for elderly, disabled, frail, and at-risk individuals.
- Potential for enhanced community engagement and social support networks.
- Simplification of the tax deduction process for eligible volunteers.
Potential Disadvantages
- Potential for increased complexity in tax administration and enforcement.
- Possible budgetary impact due to increased tax deductions claimed.
- Risk of fraudulent mileage claims, requiring stricter oversight.
- Limited impact if the standard business mileage rate is not significantly higher than the current charitable rate.
- May not address other barriers to volunteerism beyond mileage costs.
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution, as it aims to support vulnerable populations by incentivizing volunteerism. Specifically, the preamble states the Constitution is intended to "promote the general Welfare". Article I, Section 8 grants Congress 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. The bill falls under Congress's power to tax and spend for the general welfare.
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).