Volunteer Driver Tax Parity Act of 2022
This bill increases the rate of the tax deduction for the charitable use of a passenger automobile to equal the standard business rate (i.e., 58.5 cents per mile in the first half of 2022, then 62.5 cents per mile for the rest of that year) for taxable years beginning after 2021 and before 2024. It then provides for a permanent 24 cents per mile rate, adjusted annually for inflation, for taxable years beginning after 2023.
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 Parity Act of 
2022''.

SEC. 2. INCREASE IN CHARITABLE MILEAGE RATE.

    (a) In General.--Section 170(i) of the Internal Revenue Code of 
1986 is amended to read as follows:
    ``(i) Standard Mileage Rate for Use of Passenger Automobile.--
            ``(1) In general.--For purposes of computing the deduction 
        under this section for use of a passenger automobile, the 
        standard mileage rate shall be--
                    ``(A) during any taxable year beginning after 
                December 31, 2021, and before January 1, 2024, the 
                standard mileage rate with respect to use of a 
                passenger automobile for purposes of determining the 
                deduction allowable under sections 162 and 212, and
                    ``(B) during any taxable year beginning after 
                December 31, 2023, 24 cents per mile.
            ``(2) Inflation adjustment.--In the case of any taxable 
        year beginning in a calendar year after 2024, the 24 cents 
        amount in paragraph (1)(B)(ii) shall be increased by an amount 
        equal to--
                    ``(A) 24 cents, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2023' for `calendar year 2016' in 
                subparagraph (A)(ii) thereof.
        Any increase determined under the preceding sentence which is 
        not a multiple of 1 cent shall be rounded to the nearest 
        multiple of 1 cent.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2021.
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Volunteer Driver Tax Parity Act of 2022
A bill to amend the Internal Revenue Code of 1986 to equalize the charitable mileage rate with the business travel rate.
Volunteer Driver Tax Parity Act of 2022
Sen. Klobuchar, Amy