To amend the Internal Revenue Code of 1986 to increase the standard mileage rates during 2000 for certain deductions for use of a passenger automobile to 50 cents per mile.

Amends the Internal Revenue Code to establish a 50 cent per mile deduction during calendar year 2000 for the use of a passenger automobile for: (1) a trade or business use; (2) charitable purposes; and (3) medical use.