Approve a mileage rate change for Lewis County BEFORE THE BOARD OF COUNTY COMMISSIONERS
LEWIS COUNTY, WASHINGTON
IN THE MATTER OF: RESOLUTION NO. 21-465
APPROVE A MILEAGE RATE CHANGE FOR LEWIS
COUNTY
WHEREAS, the mileage for privately-owned vehicles used for transportation in
the conduct of county business was set at 56 cents per mile via Resolution 21-011
on Jan. 4, 2021; and
WHEREAS, the IRS on Dec. 17, 2021, released Notice IR-2021-251 (marked as
Exhibit A), changing the standard mileage rate to 58.5 cents per mile, effective
Jan. 1, 2022; and
WHEREAS, it appears to be reasonable to approve the latest IRS mileage rate of
58.5 cents per mile.
NOW THEREFORE BE IT RESOLVED that effective Jan. 1, 2022, the mileage rate
for privately-owned vehicles used for transportation in the conduct of county
business shall be set at 58.5 cents per mile; and
NOW THEREFORE BE IT FURTHER RESOLVED that effective Jan. 1, 2022, the
mileage rate for county rentals used for transportation in the conduct of county
business also shall be set at 58.5 cents per mile.
DONE IN OPEN SESSION this 28th day of December, 2021.
Page 1 of 2 Res. 21-465
APPROVED AS TO FORM: BOARD OF COUNTY COMMISSIONERS
Jonathan Meyer, Prosecuting Attorney LEWIS COUNTY, WASHINGTON
Amber Smith Lindsey R. Pollock, DVM
By: Amber Smith, Lindsey R. Pollock, DVM, Chair
Deputy Prosecuting Attorney
ATTEST: Sean D. Swope
° Stian D. Swope, Vice Chair
S'�CE
.J VIi
1345 ;14.
Rieva Lester •sy-___, F.F. Lee Grose
•
Rieva Lester, F. Lee Grose, Commissioner
Clerk of the Lewis County Board of
County Commissioners
Page 2 of 2 Res. 21-465
12/17/21,11:29 AM IRS issues standard mileage rates for 2022 I Internal Revenue Service
IRS EXHIBIT A
IR S issues standard mileage rates for 2022
IR-2021-251, December 17,2021
WASHINGTON —The Internal Revenue Service today issued the 2022 optional standard mileage rates used to
calculate the deductible costs of operating an automobile for business,charitable, medical or moving purposes.
Beginning on January 1,2022,the standard mileage rates for the use of a car(also vans, pickups or panel trucks)
will be:
• 58.5 cents per mile driven for business use, up 2.5 cents from the rate for 2021,
• 18 cents per mile driven for medical,or moving purposes for qualified active-duty members of the Armed
Forces,up 2 cents from the rate for 2021 and
• 14 cents per mile driven in service of charitable organizations;the rate is set by statute and remains
unchanged from 2021.
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.
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, unless they are members of the Armed Forces on active duty moving under orders to a permanent
change of station. For more details see Moving Expenses for Members of the Armed Forces.
Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the
standard mileage rates.
Taxpayers can use the standard mileage rate but must opt to use it in the first year the car is available for
business use.Then, in later years,they can choose either the standard mileage rate or actual expenses. Leased
vehicles must use the standard mileage rate method for the entire lease period (including renewals) if the
standard mileage rate is chosen.
Notice 22-03 PDF ,contains the optional 2022 standard mileage rates,as well as the maximum automobile cost
used to calculate the allowance under a fixed and variable rate(FAVR) plan. In addition,the notice provides the
maximum fair market value of employer-provided automobiles first made available to employees for personal
use in calendar year 2022 for which employers may use the fleet-average valuation rule in or the vehicle cents-
per-mile valuation rule.
Page Last Reviewed or Updated:17-Dec-2021
https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2022 1/1
BOCC AGENDA ITEM SUMMARY
Resolution: 21-465 BOCC Meeting Date: Dec. 28, 2021
Suggested Wording for Agenda Item: Agenda Type: Deliberation
Approve a mileage rate change for Lewis County
Contact: Rieva Lester Phone: 360-740-1419
Department: BOCC - Board of County Commissioners
Description:
Setting the 2022 mileage rate for Lewis County
Approvals: Publication Requirements:
Publications:
User Status
PA's Office Pending
Additional Copies: Cover Letter To:
Becky Butler and Grace Jimenez