This legislative proposal, titled the Volunteer Driver Tax Appreciation Act of 2025, seeks to amend the Internal Revenue Code of 1986 to significantly increase the deductible mileage rate for individuals performing charitable services. The primary goal is to provide greater tax appreciation for volunteers who use their personal vehicles to support eligible non-profit organizations. Specifically, the bill modifies section 170(i) of the Code, stipulating that the mileage rate for transporting persons or property on behalf of a charitable organization will be determined by the Secretary of the Treasury and must not be less than the standard mileage rate used for business travel deductions. This change effectively equalizes the charitable mileage rate with the generally higher business travel rate, moving beyond the current 14 cents per mile. The amendment is slated to take effect for all taxable years beginning after December 31, 2024 .