A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses.

Amends the Internal Revenue Code to provide that the amount of the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include that portion of the costs of operating and maintaining such vehicle (including a reasonable allowance for depreciation) which is allocable to such operation, and shall be determined in the same manner as if such operation were in connection with a trade or business of the taxpayer.