A bill to amend the Internal Revenue Code of 1986 to increase the standard mileage rate deduction for charitable use of passenger automobiles.

Amends the Internal Revenue Code to increase the standard mileage rate deduction for charitable use of a passenger automobile. Authorizes the Secretary of the Treasury, not later than December 15, 1993, and each subsequent calendar year, to prescribe an increase in such deduction for taxable years beginning in the succeeding calendar year.