A bill to amend section 170 of the Internal Revenue Code of 1954 with respect to certain charitable contributions by members of the Civil Air Patrol.

Amends the tax deduction provisions of the Internal Revenue Code to designate as a charitable contribution that portion of the expenses of a taxpayer which are attributable to the operation, maintenance, and repair of vehicles owned by the taxpayer which bears a specified ratio to the amount of time such vehicles are used for rendering gratuitous services to the Civil Air Patrol.