S. 243Senate111th Congress (2009-2011)In Committee

GIVE Act of 2009

Introduced January 14, 2009

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 S393)

January 14, 2009

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SenateIntro Referral

Introduced in Senate

January 14, 2009

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S392-393)

January 14, 2009

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S393)

January 14, 2009

Floor Debate

10 members

What members said about S. 243 on the floor

2 Republicans8 Democrats
Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Jan 14, 2009

Mr. President. I rise today with Senator Ensign to introduce legislation to ensure that Federal Title I education funds are targeted to help our Nation's neediest students learn. Title I provides…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Jan 14, 2009

Mr. President, today I am pleased to introduce legislation to designate the United States Post Office at 2105 East Cook Street in Springfield, IL, as the ``Colonel John H. Wilson, Jr. Post Office…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Jan 14, 2009

Mr. President, I rise today to reintroduce a bill, the Giving Incentives to Volunteers Everywhere Act. In today's economic climate, Americans need relief--especially people who volunteer to help the…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Jan 14, 2009

Mr. President, I rise today to reintroduce a bill, the Giving Incentives to Volunteers Everywhere Act. In today's economic climate, Americans need relief--especially people who volunteer to help the…

Christopher S. Bond
Sen. Christopher S. BondR-MO · Jan 14, 2009

Mr. President, I rise to introduce the Limitations on Interrogation Techniques Act of 2009. This bill is identical to one I introduced last summer, along with Senators Hatch, Chambliss, Burr, and…

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Ron Wyden
Sen. Ron WydenD-OR · Jan 14, 2009

Mr. President, despite the record transportation funding that Congress provided in the 2005 Transportation Reauthorization bill--SAFETEA-LU--our Nation's infrastructure is being stressed to the…

Mark Udall
Sen. Mark UdallD-CO · Jan 14, 2009

Mr. President, I am proud to introduce the Credit Cardholders' Bill of Rights today with my friend and colleague, Senator Charles Schumer. We are introducing this bill today as a way to add some…

Herb Kohl
Sen. Herb KohlD-WI · Jan 14, 2009

Mr. President, I rise today to introduce the Retooling the Health Care Workforce for an aging America Act, a bill that will address the impending and severe shortage of health care workers who are…

Jeanne Shaheen
Sen. Jeanne ShaheenD-NH · Jan 14, 2009

Mr. President, I rise to announce that I am introducing the Veterans Health Equity Act of 2009. This legislation requires the Department of Veterans Affairs to ensure that every State has either a…

Joseph I. Lieberman
Sen. Joseph I. LiebermanD-CT · Jan 14, 2009

Mr. President, this morning we introduced legislation to protect the coastal plains region of the Arctic National Wildlife Refuge from the threat of oil and gas exploration. S. 231 designates 1.5…

Judd Gregg
Sen. Judd GreggR-NH · Jan 14, 2009

Mr. President, I wish to discuss the Veteran's Health Equity Act, a bill that has been introduced by my friend from the other side of the aisle, Senator Jeanne Shaheen. I am pleased to start the…

Bill Text

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Introduced in SenateIssued January 14, 2009

II

111th CONGRESS

1st Session

S. 243

IN THE SENATE OF THE UNITED STATES

January 14, 2009

Mr. Cardin (for himself, Ms. Snowe, Mr. Schumer, Mr. Ensign, Mr. Feingold, Mr. Grassley, Mr. Leahy, Mr. Alexander, Mr. Burr, Mr. Dodd, Ms. Cantwell, and Mr. Sanders) 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 allow the Secretary of the Treasury to establish the standard mileage rate for use of a passenger automobile for purposes of the charitable contributions deduction and to exclude charitable mileage reimbursements from gross income.

1.

Short title

This Act may be cited as the Giving Incentives to Volunteers Everywhere Act of 2009 or the GIVE Act of 2009.

2.

Determination of standard mileage rate for charitable contributions deduction

(a)

In General

Subsection (i) of section 170 of the Internal Revenue Code of 1986 (relating to standard mileage rate for use of passenger automobile) is amended to read as follows:

(i)

Standard mileage rate for use of passenger automobile

For purposes of computing the deduction under this section for use of a passenger automobile, 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.

3.

Exclusion from gross income for charitable mileage reimbursements

(a)

In general

Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items specifically excluded from gross income) is amended by adding at the end the following new section:

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).

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(b)

Conforming amendment

The table of sections for part III of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item:

.

(c)

Effective date

The amendments made by this section shall apply to miles traveled after the date of the enactment of this Act.