Mileage Rate Change for Lewis County BEFORE THE BOARD OF COUNTY COMMISSIONERS
OF LEWIS COUNTY,WASHINGTON
APPROVING MILEAGE RATE CHANGE )
FOR LEWIS COUNTY ) RESOLUTION NO. 18- 317
WHEREAS, the mileage for privately-owned vehicles used for transportation in the conduct of
county business was set by Resolution 18-010 at 54.5 cents per mile; and
WHEREAS, the IRS on Dec. 14, 2018, released Notice IR-2018-251, changing the standard
mileage rate to 58 cents per mile to be effective Jan. 1, 2019; and
WHEREAS, it appears to be reasonable to approve the latest IRS mileage rate of 58 cents per
mile;
NOW THEREFORE BE IT RESOLVED that effective Jan. 1, 2019, the mileage rate for privately-
owned vehicles used for transportation in the conduct of county business shall be 58 cents per
mile.
Passed in regular session this 17th day of December 2018.
APPROVED AS TO FORM: BOARD OF COUNTY COMMISSIONERS
Jonath- v -yer, Pros.Attorney LEWIS COUNTY, WASHINGTON
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:y: Deput 'ros. -ttorney •na . Fund, Chair
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ATTEST Robert C.Jackson,Vice Chair
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Rieva Lester, Clerk of the Boardo. 51\-RD Piss,;•• District 3 Commissioner(position vacant)•
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IRS issues standard mileage rates for 2019 I Internal Revenue Service Page 1 of 2
MRS
IRS issues standard mileage rates for 2019
IR-2018-251, December 14,2018
WASHINGTON —The Internal Revenue Service today issued the 2019 optional standard mileage
rates used to calculate the deductible costs of operating an automobile for business, charitable,
medical or moving purposes.
Beginning on Jan. 1,2019,the standard mileage rates for the use of a car(also vans, pickups or
panel trucks) will be:
• 58 cents per mile driven for business use, up 3.5 cents from the rate for 2018,
• 20 cents per mile driven for medical or moving purposes, up 2 cents from the rate for 2018,
and
• 14 cents per mile driven in service of charitable organizations.
The business mileage rate increased 3.5 cents for business travel driven and 2 cents for medical
and certain moving expense from the rates for 2018. The charitable rate is set by statute and
remains unchanged.
It is important to note that under the Tax Cuts and Jobs Act,taxpayers cannot claim a
miscellaneous itemized deduction for unreimbursed employee travel expenses.Taxpayers also
cannot claim a deduction for moving expenses, except members of the Armed Forces on active
duty moving under orders to a permanent change of station. For more details see Notice-2019-
02.
The standard mileage rate for business use is based on an annual study of the fixed and variable
costs of operating an automobile. The rate for medical and moving purposes is based on the
variable costs.
Taxpayers always have the option of calculating the actual costs of using their vehicle rather
than using the standard mileage rates.
A taxpayer may not use the business standard mileage rate for a vehicle after using any
depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after
claiming a Section 179 deduction for that vehicle. In addition,the business standard mileage
rate cannot be used for more than four vehicles used simultaneously. These and other
limitations are described in section 4.05 of Rev. Proc. 2010-51.
https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2019 12/14/2018
IRS issues standard mileage rates for 2019 I Internal Revenue Service Page 2 of 2
Notice 2018-02, posted today on IRS.gov, contains the standard mileage rates,the amount a
taxpayer must use in calculating reductions to basis for depreciation taken under the business
standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in
computing the allowance under a fixed and variable rate plan.
Page Last Reviewed or Updated:14-Dec-2018
https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2019 12/14/2018
BOCC AGENDA ITEM SUMMARY
Resolution: BOCC Meeting Date: Dec 17, 2018
Suggested Wording for Agenda Item: Agenda Type: Consent
Resolution to set the 2019 mileage rate at 58 cents per mile for privately-owned vehicles used for county
business.
Contact Rieva Lester Phone: 3607401419
Department: Board of County Commissioners
Action Needed: Approve Resolution
Description
Resolution to set the 2019 mileage rate at 58 cents per mile for privately-owned vehicles used for county
business.
Additional Copies
All county users.