Volunteer Driver Tax Appreciation Act of 2023

This bill increases the tax deduction rate for volunteer drivers who transport people or goods for qualifying nonprofits. It changes the standard mileage rate from 14 cents per mile to a rate set by the Treasury Secretary (minimum: the standard business mileage rate), effective for 2023 tax returns. The change directly affects volunteer drivers for organizations described in tax code section 170(c), such as food banks or community service groups. This provides a higher tax benefit for their mileage expenses compared to the previous fixed rate.