This bill reduces the income on which state tax is paid for certain travel reimbursements received. The United States Internal Revenue Service maintains standard rates for deductible costs for the use of an automobile. Reimbursements received by an individual at a rate above the applicable federal mileage rate may be taxable under federal law. Currently the reimbursement rate for miles driven in service of charitable organizations is significantly lower than the reimbursement rate for business purposes. The bill provides that, for the purposes of income tax in this State, the only portion of the reimbursements received for miles driven in service of a charitable organization that is taxable is any amount that exceeds the amount that would be deductible under federal law if the reimbursements were for miles traveled for business purposes as determined using the standard reimbursement rate provided by the United States Internal Revenue Service applicable to that tax year.