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.

[AI summary unavailable — showing source text] 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.…