This legislation, known as the DELIVER Act of 2025, seeks to amend the Internal Revenue Code of 1986 to provide a higher charitable mileage deduction for volunteers. Specifically, it targets individuals who use their personal automobiles to deliver meals to homebound elderly, disabled, frail, or at-risk individuals . The bill mandates that for such meal deliveries, the mileage rate used for tax deductions shall be the standard business mileage rate specified by the Internal Revenue Service for that taxable year. This change aims to provide greater reimbursement for volunteers and will apply to all miles driven on or after the date of the Act's enactment.