S.Amdt. 676

SA 676. Mr. FEINGOLD submitted an amendment intended to be proposed
to amendment SA 605 proposed by Mr. Inhofe to the bill H.R. 3, to
authorize funds for Federal-aid highways, highway safety programs, and
transit programs, and for other purposes; which was ordered to lie on
the table; as follows:

=========================== NOTE ===========================

On page S4981, May 11, 2005, under ``SA 676'', the following
sentence appeared: ``Mrs. FEINGOLD submitted an amendment. . . .''

The online version has been corrected to read: ``SA 676. Mr.
FEINGOLD submitted an amendment. . . .''

========================= END NOTE =========================

At the appropriate place in title V insert the following:

SEC. __. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS
EXCLUDED FROM GROSS INCOME.

(a) In General.--Part III of subchapter B of chapter 1 is
amended by inserting after section 139A the following new
section:

``SEC. 139B. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS.

``(a) In General.--Gross income of an individual does not
include amounts received, from an organization described in
section 170(c), as reimbursement of operating expenses with
respect to use of a passenger automobile for the benefit of
such organization. The preceding sentence shall apply only to
the extent that such reimbursement would be deductible under
this chapter if section 274(d) were applied--
``(1) by using the standard business mileage rate
established under such section, and
``(2) as if the individual were an employee of an
organization not described in section 170(c).
``(b) No Double Benefit.--Subsection (a) shall not apply
with respect to any expenses if the individual claims a
deduction or credit for such expenses under any other
provision of this title.

[[Page S4982]]

``(c) Exemption From Reporting Requirements.--Section 6041
shall not apply with respect to reimbursements excluded from
income under subsection (a).''.
(b) Clerical Amendment.--The table of sections for part III
of subchapter B of chapter 1 is amended by inserting after
the item relating to section 139A and inserting the following
new item:

``Sec. 139B. Reimbursement for use of passenger automobile for
charity.''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.

SEC.__. INCREASE IN PENALTY FOR BAD CHECKS AND MONEY ORDERS.

(a) In General.--Section 6657 (relating to bad checks) is
amended--
(1) by striking ``$750'' and inserting ``$1,250'', and
(2) by striking ``$15`` and inserting ``$25''.
(b) Effective Date.--The amendments made by this section
apply to checks or money orders received after the date of
the enactment of this Act.
______