S. 1177 — Volunteer Driver Tax Appreciation Act of 2025

This section revises the charitable mileage rate deduction under IRC §170(i) to retain 14 cents per mile generally, but to provide—for miles driven to transport persons (other than the taxpayer) or property on behalf of a qualified organization—a rate determined by the Secretary that is not less than the standard mileage rate for business expenses under IRC §§162 and 212 (from a flat 14 cents per mile for all charitable miles). The change applies to taxable years beginning after December 31, 2024.