The proposed legislation, titled the "Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2024," or the "DELIVER Act of 2024," aims to amend the Internal Revenue Code of 1986. The amendment focuses on increasing the charitable mileage rate for individuals who volunteer to deliver meals to homebound individuals who are elderly, disabled, frail, or otherwise at risk. Under this bill, volunteers would use the standard business mileage rate specified by the Internal Revenue Service (IRS) for the miles driven while performing these services.

General Summary of the Bill

The DELIVER Act of 2024 seeks to incentivize volunteer efforts by aligning the charitable mileage reimbursement for meal delivery drivers with the more favorable standard business mileage rate set by the IRS. By doing so, it aims to reduce out-of-pocket expenses for volunteers who deliver meals to vulnerable groups, potentially encouraging more people to volunteer.

Summary of Significant Issues

One of the bill's key issues is the lack of a clear definition for what constitutes “homebound individuals who are elderly, disabled, frail, or at risk.” Without precise definitions, there is potential for inconsistent application of the increased mileage rate, which might lead to some of the intended beneficiaries being overlooked. Additionally, the bill does not outline a mechanism for tracking or verifying the miles driven for meal deliveries. This absence could lead to misuse or inflated mileage reporting, which in turn raises accountability and fiscal responsibility concerns.

Another issue is the potential complexity introduced by using the "standard business mileage rate specified by the IRS," as this rate is subject to change. It might pose challenges for budget planning for organizations and volunteers who depend on reliable reimbursement rates.

Finally, there is a concern regarding potential favoritism, where certain organizations or individuals may disproportionately benefit from the amendment, though the bill does not explicitly indicate such preference.

Impact on the Public

If effectively implemented, the bill could have a positive impact on the public, particularly those relying on meal delivery services. By reducing the financial burden on volunteers, it may result in increased volunteer participation, thereby enhancing service availability to the elderly, disabled, frail, and at-risk individuals who depend on these meal deliveries for their daily nutrition needs. This could improve the quality of life for some of society's most vulnerable individuals.

Impact on Specific Stakeholders

For volunteer organizations and individuals who deliver meals, this bill represents a potential financial benefit and a reduction in the personal costs associated with volunteering. As a result, they might see increased volunteer numbers, which could enhance their capacity to serve more clients. However, these organizations may also need to address the logistical challenges of tracking mileage accurately, to prevent misuse and ensure transparency.

For the IRS and governmental institutions overseeing the implementation of this law, the challenge will be ensuring compliance and preventing financial abuse. This may require the development of new procedures or technologies to monitor and verify mileage claims effectively. Additionally, changes in the standard mileage rate may complicate budget forecasting and financial planning for these stakeholders.

Overall, while the bill carries potential advantages in encouraging and supporting volunteer meal deliveries, it also presents several practical concerns that would require careful consideration and monitoring to ensure its successful implementation.