H.R. 1942: Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025

This bill, known as the Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2025 (DELIVER Act of 2025), proposes changes to the Internal Revenue Code to assist volunteers delivering meals to vulnerable populations such as the elderly, disabled, frail, and at-risk individuals. The key elements of the bill are as follows:

Purpose of the Bill

The primary aim is to encourage and support volunteers who provide meal delivery services to homebound individuals by increasing the standard charitable mileage rate that they can claim when using their own vehicles for this service.

Changes to Mileage Reimbursement

• The bill amends the current standard mileage rate for charitable purposes. Specifically, it strikes the existing reimbursement rate of 14 cents per mile.
• It introduces a special provision that allows for a higher mileage rate when volunteers deliver meals to homebound individuals who are elderly, disabled, frail, or at risk.
• The exact amount of the new mileage rate is not specified in this text and will be determined as part of the provisions for sections 162 and 212 of the Internal Revenue Code.

Effective Date

The new mileage rate would take effect for all miles driven on or after the date the bill is enacted, which would be the date it is signed into law.

Impact on Volunteer Engagement

By increasing the reimbursement rate for meal delivery, the bill is expected to encourage more individuals to volunteer for meal delivery services, thereby enhancing support for homebound populations.

Administration and Oversight

The implementation of the changes will fall under the provisions laid out within the Internal Revenue Code, and oversight will be conducted by the relevant departments to ensure compliance and effectiveness in increasing volunteer participation.

Relevant Companies

None found