Increase Lewis County's 2022 mileage rate effective July 1, 2022. BEFORE THE BOARD OF COUNTY COMMISSIONERS
LEWIS COUNTY, WASHINGTON
IN THE MATTER OF: RESOLUTION NO. 22-185
INCREASE LEWIS COUNTY'S 2022 MILEAGE RATE
EFFECTIVE JULY 1, 2022
WHEREAS, the Board of County Commissioners (BOCC) set the 2022 mileage at
58.5 cents per mile for privately-owned vehicles used for transportation in the
conduct of county business via Resolution 21-465 on December 28, 2021; and
WHEREAS, the Internal Revenue Service (IRS) on June 9, 2022, released
Announcement 2022-13 (attached hereto as Exhibit A) and Notice 2022-03
(attached hereto as Exhibit B), increasing the standard mileage rate by 4 cents
per mile -- to 62.5 cents per mile -- effective July 1, 2022; and
WHEREAS, Lewis County typically follows the IRS schedule regarding mileage
rates; and
WHEREAS, it appears to be reasonable to approve the latest IRS mileage rate of
62.5 cents per mile.
NOW THEREFORE BE IT RESOLVED that effective July 1, 2022, the mileage rate
for privately-owned vehicles used for transportation in the conduct of county
business shall be set at 62.5 cents per mile; and
NOW THEREFORE BE IT FURTHER RESOLVED that effective July 1, 2022, the
mileage rate for county rentals used for transportation in the conduct of county
business also shall be set at 62.5 cents per mile.
DONE IN OPEN SESSION this 21st day of June, 2022.
Page 1 of 2 Res. 22-185
Exhibit A
Optional Standard Mileage Rates
Announcement 2022-13
This announcement informs taxpayers that the Internal Revenue Service is
modifying Notice 2022-3, 2022-2 I.R.B. 308, by revising the optional standard mileage
rates for computing the deductible costs of operating an automobile for business,
medical, or moving expense purposes and for determining the reimbursed amount of
these expenses that is deemed substantiated. This modification results from recent
increases in the price of fuel.
The revised standard mileage rates are:
(1) Business 62.5 cents per mile
(2) Medical and moving 22 cents per mile
The mileage rate that applies to the deduction for charitable contributions is fixed
under § 170(i) of the Internal Revenue Code (Code) at 14 cents per mile.
The revised standard mileage rates set forth in this announcement apply to
deductible transportation expenses paid or incurred for business, medical, or moving
expense purposes on or after July 1, 2022, and to mileage allowances that are paid
mileage rate provided in this announcement.
Further, § 11049 of the TCJA suspends the deduction for moving expenses for
taxable years beginning after December 31, 2017, and before January 1, 2026.
However, the suspension does not apply to members of the Armed Forces on active
duty who move pursuant to a military order and incident to a permanent change of
station. Thus, except for taxpayers to whom § 217(g) of the Code applies, the revised
standard mileage rate provided in this announcement is not applicable for the use of an
automobile as part of a move occurring during the suspension.
EFFECT ON OTHER DOCUMENTS
Notice 2022-3 is modified.
DRAFTING INFORMATION
The principal author of this announcement is Christian Lagorio of the Office of
Chief Counsel (Income Tax and Accounting). For further information regarding this
announcement contact Mr. Lagorio at (202) 317-7005 (not a toll-free number).
Exhibit B
2022 Standard Mileage Rates
Notice 2022-03
SECTION 1. PURPOSE
This notice provides the optional 2022 standard mileage rates for taxpayers to
use in computing the deductible costs of operating an automobile for business,
charitable, medical, or moving expense purposes. This notice also provides the amount
taxpayers must use in calculating reductions to basis for depreciation taken under the
business standard mileage rate, and the maximum standard automobile cost that may
be used in computing the allowance under a fixed and variable rate (FAVR) plan.
Additionally, this notice provides the maximum fair market value (FMV) 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 § 1.61-
21(d)(5)(v) of the Income Tax Regulations or the vehicle cents-per-mile valuation rule in
§ 1.61-21(e).
SECTION 2. BACKGROUND
Rev. Proc. 2019-46, 2019-49 I.R.B. 1301, provides rules for computing the
deductible costs of operating an automobile for business, charitable, medical, or moving
expense purposes, and for substantiating, under § 274(d) of the Internal Revenue Code
and § 1.274-5, the amount of ordinary and necessary business expenses of local
- 3 -
Rev. Proc. 2019-46. However, § 11045 of the Tax Cuts and Jobs Act, Public Law 115-
97, 131. Stat. 2054 (December 22, 2017) (the "TCJA") suspends all miscellaneous
itemized deductions that are subject to the two-percent of adjusted gross income floor
under § 67, including unreimbursed employee travel expenses, for taxable years
beginning after December 31, 2017, and before January 1, 2026. Thus, the business
standard mileage rate provided in this notice cannot be used to claim an itemized
deduction for unreimbursed employee travel expenses during the suspension.
Notwithstanding the foregoing suspension of miscellaneous itemized deductions,
deductions for expenses that are deductible in determining adjusted gross income are
not suspended. For example, members of a reserve component of the Armed Forces of
the United States (Armed Forces), state or local government officials paid on a fee
basis, and certain performing artists are entitled to deduct unreimbursed employee
travel expenses as an adjustment to total income on line 11 of Schedule 1 of Form 1040
(2021), not as an itemized deduction on Schedule A of Form 1040 (2021), and therefore
may continue to use the business standard mileage rate.
The standard mileage rate is 14 cents per mile for use of an automobile in
rendering gratuitous services to a charitable organization under § 170. See section 5 of
Rev. Proc. 2019-46.
The standard mileage rate is 18 cents per mile for use of an automobile: (1) for
medical care described in § 213; or (2) as part of a move for which the expenses are
deductible under § 217(g). See section 5 of Rev. Proc. 2019-46. Section 11049 of the
TCJA suspends the deduction for moving expenses for taxable years beginning after
December 31, 2017, and before January 1, 2026. However, the suspension does not
- 5 -
on or after January 1, 2022, and (b) for transportation expenses the charitable volunteer
or such member of the Armed Forces pays or incurs on or after January 1, 2022; and
(3) for purposes of the maximum FMV of employer-provided automobiles for which
employers may use the fleet-average valuation rule in §1.61-21(d)(5)(v) or the vehicle
cents-per-mile rule in §1.61-21(e), automobiles first made available to employees for
personal use on or after January 1, 2022.
SECTION 8. EFFECT ON OTHER DOCUMENTS
Notice 2021-02 is superseded.
DRAFTING INFORMATION
The principal author of this notice is Christian Lagorio of the Office of Associate
Chief Counsel (Income Tax and Accounting). For further information on this notice
regarding the use of an employee-provided automobile, contact Mr. Lagorio at (202)
317-7005 (not a toll-free number). For further information on this notice regarding the
use of an employer-provided automobile, contact Stephanie Caden of the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes), at (202) 317-4774 (not a toll-free number).
BOCC AGENDA ITEM SUMMARY
Resolution: BOCC Meeting Date: June 21, 2022
Suggested Wording for Agenda Item: Agenda Type: Deliberation
Increase Lewis County's 2022 mileage rate effective July 1, 2022
Contact: Rieva Lester Phone: 360-740-1419
Department: BOCC - Board of County Commissioners
Description:
Revising Lewis County's 2022 mileage rate effective July 1, 2022
Approvals: Publication Requirements:
Publications:
User Status
PA's Office Pending
Additional Copies: Cover Letter To:
Becky Butler, Grace Jimenez, Tim Murphy