Volunteer Driver Tax Appreciation Act of 2021
This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate (56 cents per mile in 2021).
To amend the Internal Revenue Code of 1986 to equalize the charitable 
              mileage rate with the business travel rate.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Volunteer Driver Tax Appreciation 
Act of 2021''.

SEC. 2. INCREASE IN CHARITABLE MILEAGE RATE.

    (a) In General.--Subsection (i) of section 170 of the Internal 
Revenue Code of 1986 is amended by striking ``14 cents per mile'' and 
inserting ``the rate determined by the Secretary, which rate shall not 
be less than the standard mileage rate used for purposes of sections 
162 and 212''.
    (b) Effective Date.--The amendment made by this section shall apply 
to the taxable year beginning after December 31, 2020.
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Volunteer Driver Tax Appreciation Act of 2021
To amend the Internal Revenue Code of 1986 to equalize the charitable mileage rate with the business travel rate.
Volunteer Driver Tax Appreciation Act of 2021
Rep. Vela, Filemon