To amend the Internal Revenue Code of 1986 to provide for an increase in the standard mileage rates to reflect the increase in the cost of highway fuels, and for other purposes.

Amends the Internal Revenue Code to make the standard mileage rate used to determine the tax deduction for the use of a passenger automobile for charitable purposes equal to the standard mileage rate used for the tax deduction for business and moving expenses. Increases such rate until December 31, 2008.