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.
Latest action · Jan 26, 2007 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1238-1239)
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJan 26, 2007
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
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., 48.5 cents per mile in 2007).
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.
Cosponsors 1
Members who signed on, in the order they did. All signed on May 6, 2008.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-IL | Richard J. Durbin | May 6, 2008 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Jan 26, 2007 |
Actions 3
Everything that happened, newest first.
- Jan 26, 2007Introduced in Senate
- Jan 26, 2007Sponsor introductory remarks on measure. (CR S1238)
- Jan 26, 2007Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1238-1239)
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S1238Text printed S1238 | Russell D. Feingold D-WI (text) | Jan 26, 2007 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 1827 | Charitable Driving Tax Relief Act of 2007 | Related bill | Mar 30, 2007 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- 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.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Automobiles
- Charitable contributions
- Charities
- Crime and Law Enforcement
- Fines (Penalties)
- Fraud
- Income tax
- Law
- Sentences (Criminal procedure)
- Social Welfare
- Tax evasion
- Tax exclusion
- Tax penalties
- Tax refunds
- Tax returns
- Tax-exempt organizations
- Taxation
- Transportation and Public Works
- Travel costs
- Volunteer workers
Text 1
Each version as it was printed, newest first.
- Jan 26, 2007Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
