Skip to main content
S 403 110th Congress Senate 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 Transportation and Public Works Travel costs Volunteer workers

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…

Show full title

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.

Introduced: January 26, 2007 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 26, 2007
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1238-1239)
Jan 26, 2007
Sponsor introductory remarks on measure. (CR S1238)
Jan 26, 2007
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

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.

What's happening now January 26, 2007

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1238-1239)

 Related & companion bills 1
  • HR 1827 Related bill Charitable Driving Tax Relief Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · May 6, 2008
Cite this page click to expand
APA
U.S. Congress. (2026). S. 403: 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.. 110th Congress. Open America. https://openamerica.io/bill/110-S-403/
MLA
"S. 403: 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.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-403/.
Bluebook (legal)
S. 403, 110th Cong. (2026), https://openamerica.io/bill/110-S-403/.
Markdown link
[S. 403: 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.](https://openamerica.io/bill/110-S-403/)
Report a problem