To amend the Internal Revenue Code of 1986 to increase the standard mileage rate for charitable purposes to the standard mileage rate established by the Secretary of the Treasury for business purposes.

Amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of passenger automobiles from 14 cents per mile to the standard mileage rate prescribed by the Secretary of the Treasury for business purposes (48.5 cents per mile in 2007).