Bill
LD 1520
LD 1520 would reduce state income tax on mileage reimbursements paid to volunteers who drive for organized activities.
LD 1520 — An Act To Reduce The Income Tax Paid By Volunteers For Mileage Reimbursements
Overview
- Bill number and title: LD 1520, An Act To Reduce The Income Tax Paid By Volunteers For Mileage Reimbursements
- Status: DEAD (placed in Legislative Files pursuant to Joint Rule 310.3)
- Introduced: April 8, 2025
- Classification/Subject: Exemptions; Income Tax; Volunteer Driver Mileage
- Session context: The bill did not advance to enactment in the current session.
Purpose and Intent
- The bill is designed to provide tax relief to volunteers by addressing the income tax paid on mileage reimbursements they receive for volunteer driving. In effect, it seeks to reduce or remove the tax burden on these reimbursements, recognizing the value of volunteer transportation activities.
Key Provisions (as indicated by the bill’s title; text not provided in summary)
- The bill would alter how mileage reimbursements for volunteers are treated for state income tax purposes.
- The exact mechanism (e.g., exemption from taxable income, exclusion of reimbursements from gross income, caps, or related administrative rules) is not specified in the provided materials. The precise design would be found in the bill’s text.
Who Would Be Affected
- Volunteers who drive as part of organized volunteer activities and receive mileage reimbursements.
- Organizations that sponsor or coordinate volunteer transportation (as they administer reimbursements to volunteers).
- Potentially state taxpayers overall, to the extent the measure affects revenue or tax administration.
Fiscal and Administrative Implications (high-level)
- Tax treatment change for mileage reimbursements could reduce the taxable income of participating volunteers.
- Possible impact on state revenue depending on the scope and implementation details (not specified in the summary).
- Administrative considerations would include conformity with existing income tax rules and any required forms or reporting.
Procedural History and Timeline
- 2025-04-08: Referred to the Committee on Taxation; referred in concurrence; printed for introduction.
- 2025-04-29: Work Session held; Voted ONTP (Ought Not Pass).
- 2025-05-01: Reported Out – ONTP.
- 2025-05-06: Placed in Legislative Files (DEAD) pursuant to Joint Rule 310.3.
Notes
- The bill did not advance beyond committee and is currently dead for the session. If new energy or support emerges, it could be reintroduced in a future session with revised provisions.
- For a complete understanding, the bill’s text would need to be reviewed to identify exact exemptions, limitations, and any sunsets or conditions attached to the proposed tax treatment.
Compiled from official sources — confirm details with the bill’s official record.
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