Increase in standard mileage rate for delivery of meals to elderly, disabled, frail, and at-risk individuals

(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 use of such an automobile for the delivery of meals to homebound individuals who are elderly, disabled, frail, or at risk, the standard mileage rate used for purposes of sections 162 and 212.. (b) Effective date The amendment made by this section shall apply to miles driven on or after the date of the enactment of this Act.