Overview
Title
To amend the Internal Revenue Code of 1986 to increase the standard charitable mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals.
ELI5 AI
H.R. 1942 wants to make it so people who use their cars to take meals to old or sick people get the same money for gas as people who drive for work. This means these helpers can save more money when filling up their cars.
Summary AI
H.R. 1942, also known as the "Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025" or the "DELIVER Act of 2025," aims to amend the Internal Revenue Code of 1986. The bill proposes to increase the mileage rate for charitable driving when delivering meals to elderly, disabled, frail, and at-risk individuals. Specifically, the new rate would match the standard mileage rates used for business purposes for these volunteer drivers, providing them with a financial incentive. This change would take effect for miles driven on or after the enactment of the bill.
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AnalysisAI
General Summary of the Bill
The bill, titled the "Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025" or simply the "DELIVER Act of 2025," proposes an amendment to the Internal Revenue Code of 1986. Its primary aim is to increase the standard mileage rate used by individuals who deliver meals to elderly, disabled, frail, and at-risk individuals. This increase aligns the charitable mileage rate with those applicable for business and other expenses according to the Internal Revenue Code. The change will take effect for miles driven from the date the law is enacted.
Summary of Significant Issues
One of the significant issues with this bill is the lack of clarity regarding the exact new standard mileage rate to be applied. Without this information, it is difficult for organizations that rely on reimbursements to understand how this change will impact them financially.
Additionally, the term "homebound individuals" is used without a clear definition. This ambiguity might cause confusion when determining eligibility, potentially leading to inconsistent application of the law.
Furthermore, the bill references existing code sections (162 and 212) without providing a summary, which can make it challenging for individuals not versed in the Internal Revenue Code to grasp the full implications of the bill. Simplifying the language and structure could also enhance comprehension and readability.
Impact on the Public and Stakeholders
Broadly, this bill could positively impact volunteers and organizations involved in delivering meals to vulnerable groups by allowing for better reimbursement of their travel expenses. This could encourage more people to volunteer or sustain their current efforts in providing these essential services.
However, without specifying the new mileage rate, it could create uncertainty for these organizations in financial planning. The general public could benefit from the bill if it results in more efficient and widespread delivery of meals to those in need, thereby ensuring better care for vulnerable populations.
For volunteers and organizations engaged in meal delivery, the bill could offer improved financial incentives, potentially increasing engagement and retention in volunteer work. However, stakeholders may face challenges if the new provisions are not clearly defined and accessible, affecting the transparency and understanding of the changes introduced by the bill.
Issues
The bill does not specify the new standard mileage rate for the delivery of meals to the specified groups, leading to a lack of clarity about the actual rate that will be applied. This is a significant issue in Section 2, as it can affect financial planning for organizations relying on reimbursements for volunteer drivers.
The term 'homebound individuals' in Section 2 could benefit from a clearer definition to avoid ambiguity in determining who qualifies under this provision. Without a precise definition, the scope of the amendment may be difficult to enforce and could lead to inconsistent application.
Section 1 contains the short title 'DELIVER Act of 2025' without any explanation or definitions, which might cause confusion about its full meaning and scope without further context. This lack of clarity can affect public understanding and transparency.
The reliance on references to existing code sections (162 and 212) in Section 2 without summarizing them may make it harder for individuals not familiar with the Internal Revenue Code to understand the implications of the bill. This could limit accessibility and transparency of the legislation.
The language and structure, such as 'except as provided in paragraph (2)', in Section 2 could be simplified. Enhancing readability and comprehension is crucial to ensure that stakeholders can easily understand the stipulations of the amendment.
Sections
Sections are presented as they are annotated in the original legislative text. Any missing headers, numbers, or non-consecutive order is due to the original text.
1. Short title Read Opens in new tab
Summary AI
The section specifies the short title of the act, stating it can be referred to as the "Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025" or simply the "DELIVER Act of 2025."
2. Increase in standard mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals Read Opens in new tab
Summary AI
The section amends the Internal Revenue Code to provide a higher mileage rate for people using their cars to deliver meals to elderly, disabled, frail, or at-risk individuals, aligning it with the rates used for business and other expenses. This change takes effect for miles driven from the day the law is enacted.