Approving a mileage rate change for Lewis County BEFORE THE BOARD OF COUNTY COMMISSIONERS
LEWIS COUNTY, WASHINGTON
IN THE MATTER OF: RESOLUTION NO 20-002
APPROVING 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 58 cents per mile via Resolution 18-377 on Dec
17, 2018, and
WHEREAS, the IRS on Dec 31, 2019, released Notice IR-2019-215 (marked as Exhibit
A), changing the standard mileage rate to 57 5 cents per mile, effective Jan 1, 2020,
and
WHEREAS, it appears to be reasonable to approve the latest IRS mileage rate of 57 5
cents per mile
NOW THEREFORE BE IT RESOLVED that effective Jan 1, 2020, the mileage rate for
privately-owned vehicles used for transportation in the conduct of county business shall
be set at 57 5 cents per mile, and
NOW THEREFORE BE IT FURTHER RESOLVED that effective Jan 1, 2020, the
mileage rate for county rentals used for transportation in the conduct of county
business also shall be set at 57 5 cents per mile
DONE IN OPEN SESSION this 6th day of January, 2020
APPROVED AS TO FORM BOARD OF COUNTY COMMISSIONERS
Jonathan Meyer, Prosecuting Attorney LEWIS COUNTY, WASHINGTON
Eric Eisenberg Gary Stamper
By Eric Eisenberg, Gary Stamper, Chair
Chief Civil Deputy Prosecuting Attorney
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Rieva Lester, Robert C Jackson, Commissioner
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el IRS EXHIBIT A
IRS issues standard mileage rates
for 2020
IR-2019-215, December 31,2019
WASHINGTON —The Internal Revenue Service today issued the 2020 optional standard mileage
rates (PDF) used to calculate the deductible costs of operating an automobile for business,
charitable, medical or moving purposes.
Beginning on January 1,2020,the standard mileage rates for the use of a car(also vans, pickups
or panel trucks) will be
• 57.5 cents per mile driven for business use,down one half of a cent from the rate for 2019,
• 17 cents per mile driven for medical or moving purposes,down three cents from the rate for
2019,and
• 14 cents per mile driven in service of charitable organizations.
The business mileage rate decreased one half of a cent for business travel driven and three
cents for medical and certain moving expense from the rates for 2019 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 Rev Proc.
2019-46 (PDF)
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 five vehicles used simultaneously These and other
limitations are described in section 4 05 of Rev Proc. 2019-46 (PDF)
•
Notice 2020-05 (PDF), 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 In addition,for employer-
provided vehicles,the Notice provides the maximum fair market value of automobiles first
made available to employees for personal use in calendar year 2020 for which employers may
use the fleet-average valuation rule in §1.61-21(d)(5)(v) or the vehicle cents-per-mile valuation
rule in §1.61-21(e)
Page Last Reviewed or Updated:31-Dec-2019
BOCC AGENDA ITEM SUMMARY
Resolution: 20-002 BOCC Meeting Date: Jan 6, 2020
Suggested Wording for Agenda Item: Agenda Type: Deliberation
Approving a mileage rate change for Lewis County
Contact: Rieva Lester Phone: 3607401419
Department: BOCC - Board of County Commissioners
Description:
Setting the 2020 mileage rate for Lewis County
Approvals: Publication Requirements:
Publications:
User Status
PA's Office Approved
Additional Copies: Cover Letter To:
County users