Volunteer Driver Tax Appreciation Act of 2023

This bill increases the tax deduction rate for volunteer drivers who transport people or property for qualifying organizations. It sets a minimum standard mileage rate of 14 cents per mile for general charitable driving but allows the IRS to set a higher rate (at least equal to the standard business mileage rate) specifically for volunteer transportation services. The change directly affects volunteers driving for tax-exempt organizations like charities, religious groups, or community nonprofits. It modifies IRS rules to better align charitable mileage deductions with current business travel rates. The policy change applies to tax returns filed for 2023 and later.