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 motor vehicles will be determined in the same manner Government employees determine reimbursement for use of their vehicles on Government business.

Amends the Internal Revenue Code with respect to the charitable deduction allowable for the expenses of operating a motor vehicle to require the amount of such deduction to be the same as the amount the taxpayer would have received if engaged on official business for the Government and reimbursed accordingly.