This Act may be cited as the Volunteer Driver Tax Appreciation Act of 2025.

(a) In general Subsection (i) of section 170 of the Internal Revenue Code of 1986 is amended by striking shall be 14 cents per mile. and inserting shall be— (1) except as provided in paragraph (2), 14 cents per mile, and (2) in the case of transportation of persons (other than the taxpayer) or property on behalf of an organization described in subsection (c), a rate determined by the Secretary which shall not be less than the standard mileage rate used for purposes of sections 162 and 212.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.