A bill to amend the Internal Revenue Code of 1986 to provide that reimbursements for costs of using passenger automobiles for charitable and other organizations are excluded from gross income, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

21 January 2009

Last action

21 January 2009 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S721)

Summary

Amends the Internal Revenue Code to provide that volunteers who use their automobiles for the benefit of a charitable organization may exclude from their gross income reimbursements for their automobile operating expenses at the same level as business employees (i.e., 55 cents per mile in 2009). Increases criminal sanctions and monetary penalties for: (1) underpayments or overpayments of tax due to fraud; (2) attempts to evade or defeat tax; (3) willful failure to file tax returns, supply information, or pay tax; and (4) fraud and false statements.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

21 January 2009
Introduced
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S721)
Source: IntroReferral
21 January 2009
Introduced
Sponsor introductory remarks on measure. (CR S720-721)
Source: IntroReferral
21 January 2009
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 21 January 2009 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 21 January 2009
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Introduced in Senate (PDF)
Introduced in Senate · EN · 21 January 2009
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Introduced in Senate
summary · EN · 21 January 2009
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → Charitable Driving Tax Relief Act of 2009

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/111th-congress/senate-bill/285
Open data entity: https://api.congress.gov/v3/bill/111/s/285
us · 111-s-285 · source updated 14 January 2025