Beginning January 1, 2004, the standard mileage rates for the use of a car is 37½¢ per mile for all business miles driven. This includes vans, pick-ups and panel trucks. It is 14¢ per mile when computing deductible and moving expenses. It is 14¢ per mile when giving services to a charitable organization. Unfortunately, your time is not a charitable contribution. Businesses with up to four cars may use the above deduction of 37½¢ per mile on all business mileage. However, no mileage payout is allowed if the business has used any depreciation under the Modified Acceleration Cost Recovery System (MACRS), or has claimed a Section 179 deduction for that vehicle.