S.Amdt. 233

SA 233. Mr. SCHUMER (for himself, Mr. Grassley, and Ms. Snowe)
submitted an amendment intended to be proposed to amendment SA 98
proposed by Mr. Inouye (for himself and Mr. Baucus) to the bill H.R. 1,
making supplemental appropriations for job preservation and creation,
infrastructure investment, energy efficiency and science, assistance to
the unemployed, and State and local fiscal stabilization, for fiscal
year ending September 30, 2009, and for other purposes; which was
ordered to lie on the table; as follows:

On page 570, after line 8, insert the following:

SEC. --. DETERMINATION OF STANDARD MILEAGE RATE FOR
CHARITABLE CONTRIBUTIONS DEDUCTION.

(a) In General.--Subsection (i) of section 170 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 14 cents per mile.

[[Page S1560]]

``(2) Special rule for 2009 and 2010.--For miles traveled
after the date of the enactment of the American Recovery and
Reinvestment Tax Act of 2009 and before January 1, 2011, the
standard mileage rate shall be the rate determined by the
Secretary, which rate shall not be less than the standard
mileage rate used for purposes of section 213.''.
(b) Effective Date.--The amendment made by this section
shall apply to miles traveled after the date of the enactment
of this Act.

SEC. --. EXCLUSION FROM GROSS INCOME FOR CHARITABLE MILEAGE
REIMBURSEMENTS.

(a) In General.--Part III of subchapter B of chapter 1 is
amended by adding at the end the following new section:

``SEC. 139C. CHARITABLE MILEAGE REIMBURSEMENT.

``(a) In General.--In the case of an individual, gross
income shall not include amounts received from an
organization described in section 170(c)(2) as reimbursement
of operating expenses with respect to the use of a passenger
automobile for the benefit of such organization.
``(b) Limitation.--The amount excluded from gross income
under subsection (a) shall not exceed the product of the
standard mileage rate used for purposes of section 162
multiplied by the number of miles traveled for which such
reimbursement is made.
``(c) Application to Volunteer Services Only.--Subsection
(a) shall not apply with respect to any expenses relating to
the performance of services for compensation.
``(d) No Double Benefit.--A taxpayer may not claim a
deduction or credit under any other provision of this title
with respect to reimbursements excluded from income under
subsection (a).
``(e) Exemption From Reporting Requirements.--Section 6041
shall not apply with respect to reimbursements excluded from
income under subsection (a).
``(f) Maintenance of Records.--For purposes of this
section, no exclusion shall be allowed under subsection (a)
for any reimbursement unless with respect to such
reimbursement the taxpayer meets substantiation requirements
similar to the requirements of section 274(d).
``(g) Termination.--This section shall not apply to any
miles traveled after December 31, 2010.''.
(b) Conforming Amendment.--The table of sections for part
III of subchapter B of chapter 1 is amended by adding at the
end the following new item:

``Sec. 139C. Charitable mileage reimbursement.''.
(c) Effective Date.--The amendments made by this section
shall apply to miles traveled after the date of the enactment
of this Act.
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