{
  "_comment": "IRS optional standard mileage rates, cents per mile. Every figure was read from the primary IRS document named in its source field and checked 2026-09-24. frontend/js/calc/mileage.js carries the same numbers; tests/frontend/tests/irs-mileage-rate-pages.test.js holds the module, this file and both pages to each other.",
  "checked": "2026-09-24",
  "unit": "cents per mile",
  "year": 2026,
  "periods": [
    {
      "id": "h1",
      "label": "Jan. 1 – June 30, 2026",
      "from": "2026-01-01",
      "to": "2026-06-30",
      "business": 72.5,
      "medical_moving": 20.5,
      "charitable": 14,
      "source_title": "IRS Notice 2026-10",
      "source_url": "https://www.irs.gov/pub/irs-drop/n-26-10.pdf",
      "announced_title": "IRS news release IR-2025-128 (Dec. 29, 2025)",
      "announced_url": "https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents"
    },
    {
      "id": "h2",
      "label": "July 1 – Dec. 31, 2026",
      "from": "2026-07-01",
      "to": "2026-12-31",
      "business": 76,
      "medical_moving": 23.5,
      "charitable": 14,
      "source_title": "IRS Announcement 2026-11 (Internal Revenue Bulletin 2026-29)",
      "source_url": "https://www.irs.gov/irb/2026-29_irb#ANN-2026-11"
    }
  ],
  "charitable_statute": {
    "cents": 14,
    "citation": "26 U.S.C. § 170(i)",
    "source_url": "https://www.law.cornell.edu/uscode/text/26/170"
  },
  "history": [
    { "period": "2025", "business": 70, "medical_moving": 21, "charitable": 14, "release": "IR-2024-312", "announced": "2024-12-19", "source_url": "https://www.irs.gov/newsroom/irs-increases-the-standard-mileage-rate-for-business-use-in-2025-key-rate-increases-3-cents-to-70-cents-per-mile" },
    { "period": "2024", "business": 67, "medical_moving": 21, "charitable": 14, "release": "IR-2023-239", "announced": "2023-12-14", "source_url": "https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2024-mileage-rate-increases-to-67-cents-a-mile-up-1-point-5-cents-from-2023" },
    { "period": "2023", "business": 65.5, "medical_moving": 22, "charitable": 14, "release": "IR-2022-234", "announced": "2022-12-29", "source_url": "https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2023-business-use-increases-3-cents-per-mile" },
    { "period": "July 1 – Dec. 31, 2022", "business": 62.5, "medical_moving": 22, "charitable": 14, "release": "IR-2022-124", "announced": "2022-06-09", "source_url": "https://www.irs.gov/newsroom/irs-increases-mileage-rate-for-remainder-of-2022" },
    { "period": "Jan. 1 – June 30, 2022", "business": 58.5, "medical_moving": 18, "charitable": 14, "release": "IR-2021-251", "announced": "2021-12-17", "source_url": "https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2022" },
    { "period": "2021", "business": 56, "medical_moving": 16, "charitable": 14, "release": "IR-2020-279", "announced": "2020-12-22", "source_url": "https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2021" }
  ],
  "history_table_source_url": "https://www.irs.gov/tax-professionals/standard-mileage-rates"
}