Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2022 or the DELIVER Act of 2022
This bill increases the standard charitable mileage rate for the delivery of meals to elderly, disabled, frail, and at-risk individuals. The rate shall be equal to the standard business mileage rate (58.5 cents per mile in 2022).
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.

    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 ``Delivering Elderly Lunches and 
Increasing Volunteer Engagement and Reimbursements Act of 2022'' or the 
``DELIVER Act of 2022''.

SEC. 2. INCREASE IN STANDARD MILEAGE RATE FOR DELIVERY OF MEALS TO 
              ELDERLY, DISABLED, FRAIL, AND AT-RISK INDIVIDUALS.

    (a) In General.--Subsection (i) of section 170 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following: 
``In the case of use of such an automobile for the delivery of meals to 
homebound individuals who are elderly, disabled, frail, or at risk, the 
mileage rate used shall be the standard business mileage rate specified 
by the Internal Revenue Service for the taxable year in which such 
miles are driven.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to miles driven on or after the date of the enactment of this 
Act.
                                 <all>
DELIVER Act of 2022
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.
DELIVER Act of 2022
Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2022
Rep. Morelle, Joseph D.