Beginning in 2004, a business can pay an employee or owner 37.5¢ for each mile of business-related travel by the personal car of the employee. This can be done by all businesses that have four or fewer personal automobiles being used for business purposes. "Autos" includes vans, pickups and panel trucks that are not owned by the business. The reimbursement by the business will be a business deduction and the reimbursement will be tax-free to the employee if the employee substantiates the time, place, business purpose and mileage of each trip and gives a writing for the period (usually one month) to the employer. This cannot be done if the automobile has previously been depreciated, other than by "straight-line"; i.e., a Section 179 deduction was claimed on the automobile; or, the vehicle is used for hire, such as a taxicab. An individual may deduct as a medical expense 14¢ per mile if the automobile is used to obtain medical care. Travel in connection with a move that qualifies for a moving expense deduction will allow 14¢ per mile to be added to the moving deduction. The mileage deduction rate for driving an automobile for charitable uses is also 14¢ per mile. All of these should be itemized to show the date, destination, purpose and mileage of each trip.