This legislation, known as the DELIVER Act of 2025, seeks to amend the Internal Revenue Code of 1986 to significantly increase the standard charitable mileage rate for certain volunteer activities. Specifically, it targets volunteers who use their automobiles to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk . Currently, the charitable mileage deduction is set at 14 cents per mile. The bill proposes to raise this rate for the specified meal delivery services to match the standard mileage rate used for business and medical/moving expenses , which is typically much higher. This adjustment aims to provide more substantial tax relief and encouragement for volunteers performing this vital service, applying to miles driven on or after the bill's enactment.