S. 301Senate108th Congress (2003-2005)In Committee

A bill to amend the Internal Revenue Code of 1986 to provide that reimbursements for costs of using passenger automobiles for charitable and other organizations are excluded from gross income, and for other purposes.

Introduced February 5, 2003

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1979)

February 5, 2003

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SenateIntro Referral

Introduced in Senate

February 5, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S1978-1979)

February 5, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1979)

February 5, 2003

Floor Debate

22 members

What members said about S. 301 on the floor

8 Republicans14 Democrats
Judd Gregg
Sen. Judd GreggR-NH · Feb 5, 2003

Mr. President, I rise today to introduce legislation that, if enacted, could have a monumental impact on the lives of thousands of working men, women and families in America. Today, along with…

Mary L. Landrieu
Sen. Mary L. LandrieuD-LA · Feb 5, 2003

Mr. President, today I rise, along with Senator Breaux to introduce a bill to establish the Atchafalaya National Heritage Area in Louisiana. This legislation has particularly special meaning to those…

George Allen
Sen. George AllenR-VA · Feb 5, 2003

Mr. President, I am most pleased to be joined by our esteemed colleague, Senator Dodd of Connecticut, to introduce the Aeronautics Research and Development Revitalization Act. This legislation is the…

John McCain
Sen. John McCainR-AZ · Feb 5, 2003

Mr. President, I am pleased to join Senators Rockefeller, Chafee and a bipartisan group of my colleagues in introducing a bill to restore funding which was previously allocated to the State…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Feb 5, 2003

Mr. President, I rise today to introduce the First Responders Partnership Grant Act of 2003. I thank the Democratic Leader, Senator Daschle, and Assistant Democratic Leader, Senator Reid, for joining…

Show 8 more
Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Feb 5, 2003

Mr. President, it is a privilege to join my colleagues in introducing a bipartisan bill to extend the availability of the unused funds in the Children's Health Insurance Program, so that hundreds of…

Gordon H. Smith
Sen. Gordon H. SmithR-OR · Feb 5, 2003

Mr. President, I rise today to introduce a bill that will make Medicare's Social Health Maintenance Organization, SHMO, demonstration a permanent part of the Medicare+Choice program. In this effort,…

Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · Feb 5, 2003

Mr. President, I am pleased to join with my colleagues today in introducing our legislation restoring funding for the State Children's Health Insurance Program, SCHIP. I would like to thank my…

Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Feb 5, 2003

Mr. President, I am pleased to reintroduce legislation today that would increase the mileage reimbursement rate for volunteers. Under current law, when volunteers use their cars for charitable…

Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Feb 5, 2003

Mr. President, I am pleased to reintroduce legislation today that would increase the mileage reimbursement rate for volunteers. Under current law, when volunteers use their cars for charitable…

Hillary Rodham Clinton
Sen. Hillary Rodham ClintonD-NY · Feb 5, 2003

Mr. President, today, we need to address the impending crisis that may leave thousands of children in New York and around the country without health insurance or access to health care. The State…

Trent Lott
Sen. Trent LottR-MS · Feb 5, 2003

Mr. President, the Tennessee Valley Authority has long served as an engine for economic development in my part of the country and has enjoyed widespread support for its efforts to provide power that…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Feb 5, 2003

Mr. President, I am pleased to introduce this legislation today with Senator Boxer to allow the National Park Service to extend the boundaries of the Golden Gate National Recreation Area, GGNRA, by…

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Mike DeWine
Sen. Mike DeWineR-OH · Feb 5, 2003

Mr. President, I rise today, along with my friend and colleague from Ohio, Senator George Voinovich, to introduce a bill to name the Federal building and United States courthouse in Dayton, Ohio,…

Jon S. Corzine
Sen. Jon S. CorzineD-NJ · Feb 5, 2003

Mr. President, I am honored and pleased to introduce legislation today that Senator Kennedy and I introduced with Senator Wellstone in the 107th Congress. Today, Senator Kennedy and I reintroduce the…

Craig Thomas
Sen. Craig ThomasR-WY · Feb 5, 2003

Mr. President, I am pleased to rise today to introduce the ``Seniors Mental Health Access Improvement Act of 2003'' with my distinguished colleague from Arkansas, Mrs. Lincoln. Specifically, the…

Barbara A. Mikulski
Sen. Barbara A. MikulskiD-MD · Feb 5, 2003

Mr. President, I rise today to introduce the Federal Employees Health Benefits Improvement Act of 2003 along with my colleague from Maryland, Senator Sarbanes. This bill would reduce the employee…

John F. Kerry
Sen. John F. KerryD-MA · Feb 5, 2003

Mr. President, drought continues to be a serious problem for many States in this country, and I rise to re-introduce legislation to help small businesses that need disaster assistance but can't get…

Barbara Boxer
Sen. Barbara BoxerD-CA · Feb 5, 2003

Mr. President, today I am introducing a bill that could have a significant impact on reducing the threat of terrorism towards our commercial airlines. Last November, two shoulder-fired SA-7 missiles…

Daniel K. Inouye
Sen. Daniel K. InouyeD-HI · Feb 5, 2003

Mr. President, I rise to introduce a bill that would amend the Internal Revenue Code of 1986 to exempt certain sightseeing flights from the air transportation excise tax. A clarifying amendment to…

Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Feb 5, 2003

Mr. President, I am pleased to join my colleague Senator Craig Thomas today in introducing the ``Seniors Mental Health Access Improvement Act of 2003.'' This bill would expand Medicare coverage to…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Feb 5, 2003

Mr. President, I rise today to introduce a bill that would promote the health and well- being of America's children by restoring funds to the Children's Health Insurance Program, known as CHIP. CHIP…

Christopher J. Dodd
Sen. Christopher J. DoddD-CT · Feb 5, 2003

Mr. President, I am pleased to join with my colleagues Senator Kennedy, Senator Inouye, Senator Akaka, Senator Corzine, Senator Murray, and Senator Mikulski, to introduce the Family and Medical Leave…

Bill Text

Latest available legislative text

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Introduced in SenateIssued February 5, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 301 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 301

To amend the Internal Revenue Code of 1986 to provide that
reimbursements for costs of using passenger automobiles for charitable
and other organizations are excluded from gross income, and for other
purposes.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

February 5, 2003

Mr. Feingold introduced the following bill; which was read twice and
referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to provide that
reimbursements for costs of using passenger automobiles for charitable
and other organizations are excluded from gross income, and for other
purposes.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. MILEAGE REIMBURSEMENTS TO CHARITABLE VOLUNTEERS EXCLUDED
FROM GROSS INCOME.

(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by inserting after section 139
the following new section:

``SEC. 139A. 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.
``(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 of such Code is amended by inserting after
the item relating to section 139 and inserting the following new item:

``Sec. 139A. 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. 2. PENALTY ON FAILURE TO REPORT INTERESTS IN FOREIGN FINANCIAL
ACCOUNTS.

(a) In General.--Section 5321(a)(5) of title 31, United States
Code, is amended to read as follows:
``(5) Foreign financial agency transaction violation.--
``(A) Penalty authorized.--The Secretary of the
Treasury may impose a civil money penalty on any person
who violates, or causes any violation of, any provision
of section 5314.
``(B) Amount of penalty.--
``(i) In general.--Except as provided in
subparagraph (C), the amount of any civil
penalty imposed under subparagraph (A) shall
not exceed $5,000.
``(ii) Reasonable cause exception.--No
penalty shall be imposed under subparagraph (A)
with respect to any violation if--
``(I) such violation was due to
reasonable cause, and
``(II) the amount of the
transaction or the balance in the
account at the time of the transaction
was properly reported.
``(C) Willful violations.--In the case of any
person willfully violating, or willfully causing any
violation of, any provision of section 5314--
``(i) the maximum penalty under
subparagraph (B)(i) shall be increased to the
greater of--
``(I) $25,000, or
``(II) the amount (not exceeding
$100,000) determined under subparagraph
(D), and
``(ii) subparagraph (B)(ii) shall not
apply.
``(D) Amount.--The amount determined under this
subparagraph is--
``(i) in the case of a violation involving
a transaction, the amount of the transaction,
or
``(ii) in the case of a violation involving
a failure to report the existence of an account
or any identifying information required to be
provided with respect to an account, the
balance in the account at the time of the
violation.''
(b) Effective Date.--The amendment made by this section shall apply
to violations occurring after the date of the enactment of this Act.
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