S. 315Senate109th Congress (2005-2007)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 8, 2005

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 S1130)

February 8, 2005

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SenateIntro Referral

Introduced in Senate

February 8, 2005

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S1129-1130)

February 8, 2005

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1130)

February 8, 2005

Floor Debate

14 members

What members said about S. 315 on the floor

7 Republicans6 Democrats1 Independent
Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Feb 8, 2005

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…

John Cornyn
Sen. John CornynR-TX · Feb 8, 2005

Mr. President, I rise today to introduce the Fairness in Bankruptcy Litigation Act of 2005. This legislation will provide much-needed protection--for consumers, creditors, workers, pensioners,…

Jon S. Corzine
Sen. Jon S. CorzineD-NJ · Feb 8, 2005

Mr. President, I rise today to join my colleague, Senator Lautenberg, in both support and the introduction of the Risk- Based Homeland Security Funding Act. I think this is simply urgent. It is…

Richard G. Lugar
Sen. Richard G. LugarR-IN · Feb 8, 2005

Mr. President, I rise to again introduce a bill that will strengthen U.S. nonproliferation efforts. It is supported by the Administration and several of my colleagues. This bill represents the fourth…

John McCain
Sen. John McCainR-AZ · Feb 8, 2005

Mr. President, I rise today to introduce The Local Community Radio Act of 2005. This bill would allow the Federal Communications Commission (FCC) to license Low Power FM stations on third adjacent…

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Frank R. Lautenberg
Sen. Frank R. LautenbergD-NJ · Feb 8, 2005

Mr. President, I rise today to speak on a matter of great significance to our State and to many States across the country: protecting our homeland from another terrorist attack. Everyone is aware of…

Wayne Allard
Sen. Wayne AllardR-CO · Feb 8, 2005

Mr. President, I rise today to introduce the Fort Carson Conservation Act of 2005 and take a moment to explain why this legislation is critical to our national security. Since World War II, hundreds…

Maria Cantwell
Sen. Maria CantwellD-WA · Feb 8, 2005

Mr. President, today, I am pleased to be joining with the Senator from Arizona, Mr. McCain, and the Senator from Vermont, Mr. Leahy, as a cosponsor of the Local Community Radio Act of 2005. This…

Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Feb 8, 2005

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…

Herb Kohl
Sen. Herb KohlD-WI · Feb 8, 2005

Mr. President, I rise today in strong support of the Child Support Distribution Act 2005, which Senator Snowe and I introduced today. I want to thank Senator Snowe for her hard work and dedication to…

Gordon H. Smith
Sen. Gordon H. SmithR-OR · Feb 8, 2005

Mr. President, I rise today to introduce the Early Treatment for HIV Act, ETHA, of 2005. Senator Clinton joins me in introducing this bill, and I want to thank her for her steadfast support for…

Pete V. Domenici
Sen. Pete V. DomeniciR-NM · Feb 8, 2005

Mr. President, I rise today with my friend Senator Kennedy to introduce a bill that will raise the minimum grant amounts given to States and territories under the PATH program. The PATH program…

Jim DeMint
Sen. Jim DeMintR-SC · Feb 8, 2005

Mr. President, I rise today to offer a bill that would update flexible spending arrangements, known as FSAs, to allow up to $500 of unused health benefits to be carried forward to next year's FSA or…

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James M. Jeffords
Sen. James M. JeffordsI-VT · Feb 8, 2005

Mr. President, I am very pleased to introduce the Champlain Valley National Heritage Act of 2005. I am joined by Senator Leahy and Senators Schumer and Clinton of New York. This bill will establish a…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Feb 8, 2005

Mr. President, I am pleased today to join Senators McCain and Cantwell in introducing important legislation to increase the number of frequencies available for low power radio stations in America.…

Bill Text

Latest available legislative text

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Introduced in SenateIssued February 8, 2005

II

109th CONGRESS

1st Session

S. 315

IN THE SENATE OF THE UNITED STATES

February 8, 2005

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.

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 139A the following new section:

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.

(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 the Internal Revenue Code of 1986 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.

2.

Increase in criminal monetary penalty limitation for the underpayment or overpayment of tax due to fraud

(a)

In general

Section 7206 of the Internal Revenue Code of 1986 (relating to fraud and false statements) is amended—

(1)

by striking Any person who— and inserting (a) In General.—Any person who—, and

(2)

by adding at the end the following new subsection:

(b)

Increase in monetary limitation for underpayment or overpayment of tax due to fraud

If any portion of any underpayment (as defined in section 6664(a)) or overpayment (as defined in section 6401(a)) of tax required to be shown on a return is attributable to fraudulent action described in subsection (a), the applicable dollar amount under subsection (a) shall in no event be less than an amount equal to such portion. A rule similar to the rule under section 6663(b) shall apply for purposes of determining the portion so attributable.

.

(b)

Increase in penalties

(1)

Attempt to evade or defeat tax

Section 7201 of the Internal Revenue Code of 1986 is amended—

(A)

by striking $100,000 and inserting $250,000,

(B)

by striking $500,000 and inserting $1,000,000, and

(C)

by striking 5 years and inserting 10 years.

(2)

Willful failure to file return, supply information, or pay tax

Section 7203 of such Code is amended—

(A)

in the first sentence—

(i)

by striking misdemeanor and inserting felony, and

(ii)

by striking 1 year and inserting 10 years, and

(B)

by striking the third sentence.

(3)

Fraud and false statements

Section 7206(a) of such Code (as redesignated by subsection (a)) is amended—

(A)

by striking $100,000 and inserting $250,000,

(B)

by striking $500,000 and inserting $1,000,000, and

(C)

by striking 3 years and inserting 5 years.

(c)

Effective date

The amendments made by this section shall apply to underpayments and overpayments attributable to actions occurring after the date of the enactment of this Act.