A bill 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.

Bill 118 s 5177, also known as the "Standard Charitable Mileage Rate Increase Act," aims to make changes to the Internal Revenue Code of 1986 in order to raise the standard charitable mileage rate for the delivery of meals to elderly, disabled, frail, and at-risk individuals. This bill seeks to provide additional support for organizations and individuals who volunteer their time and resources to deliver meals to those in need.

The current standard charitable mileage rate is set at 14 cents per mile, but this bill proposes to increase it to a higher rate in order to better reflect the costs associated with providing this important service. By raising the standard charitable mileage rate, volunteers who deliver meals to vulnerable populations will be able to claim a higher deduction on their taxes, which may incentivize more individuals to participate in these charitable activities.

Overall, the goal of Bill 118 s 5177 is to support and encourage the delivery of meals to elderly, disabled, frail, and at-risk individuals by increasing the standard charitable mileage rate. This change could potentially lead to an increase in volunteers and resources dedicated to this important cause, ultimately benefiting those in need of assistance.