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Greenville Business Magazine

The Business Narrative: Standard Mileage Locations

Jan 03, 2023 10:27AM ● By David Dykes

IRS Issues Standard Mileage Rates for 2023; Business Use Increases 3 Cents Per Mile

The Internal Revenue Service issued 2023 optional standard mileage rates used to calculate deductible costs of operating an automobile for business, charitable, medical or moving purposes.                              

Beginning Jan. 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 

65.5 cents per mile driven for business use, up 3 cents from the midyear increase setting the rate for the second half of 2022.

22 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, consistent with the increased midyear rate set for the second half of 2022.

14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022. 

The rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles. 

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. 

IRS officials said it’s 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, the officials said.

For more details see Moving Expenses for Members of the Armed Forces

IRS officials said 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 generally must opt to use it in the first year the car is available for business use, the officials said.

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 2023-03 contains the optional 2023 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 2023 for which employers may use the fleet-average valuation rule in or the vehicle cents-per-mile valuation rule.

Average Holiday Debt Nears $1,550, Highest in LendingTree Survey's Eight-Year History

According to LendingTree's latest holiday debt survey, 35 percent of Americans took on yuletide debt, down slightly from last year's 36 percent, but the average amount of those who took some on this year is $1,549.

That's up 24 percent from last year and is the highest in the eight-year history of the report.

Key findings:

*35 percent of Americans took on holiday debt this season, down slightly from 36 percent last year. However, the average debt taken on reached $1,549, up 24 percent from last year's $1,249.

*37 percent of those taking on debt expect to take five months or more to pay it off, up from 28 percent a year ago. This percentage jumps to 47 percent among Gen Xers and 42 percent among women.

*63 percent of those who took on holiday debt didn't plan to do so, up from 54 percent a year ago. 

This year, the most likely to say they didn't plan to go into debt are women (68 percent) and those making $35,000 or less a year (67 percent).

Med First, Concert Health Partner to Bring Behavioral Health Services to Primary Care Patients Across Southeast

Concert Health, a leading behavioral health medical group, announced a partnership with Med First, a North Carolina-based care provider, to deliver integrated behavioral health services directly within its primary care clinics.

The collaboration gives all of Med First’s primary care and specialty care physicians and patients same-day access to Concert Health’s expert clinicians.

Med First operates independent medical clinics offering primary and urgent care services to 200,000 patients annually across North Carolina and South Carolina, with 25-30 percent estimated to be in need of behavioral health services.

The company works to support practitioners in providing value-based care through the implementation of technological resources and evidence-based clinical best practices, as evidenced by its partnership with Concert Health.

In partnership with Concert Health, care is integrated from beginning to end. Each patient is assigned a Collaborative Care Clinician, who is a trained, masters-level clinical provider.

The clinician works closely with the patient's provider to help them experience symptom changes.

The Collaborative Care Clinician schedules regular check-ins with the patient to set goals, develop and implement coping strategies, and provide support for behavioral health medications (if prescribed).

They meet with the patient by phone or video to track their treatment progress and collaborate with other members of the care team and the patient to make any necessary adjustments to the care plan. 

In addition to the Collaborative Care Clinician, a psychiatric consultant is available as an expert resource for both the provider and clinician.

The team psychiatrist or psychiatric nurse practitioner is available to answer diagnostic questions and advise the care team on treatment options.

The Collaborative Care  Clinician regularly meets with the consultant to discuss the patient's progress in the program and develop additional treatment options.

Local Agencies Receive $15,000 Donation from LifePark Church to Support Youth, Families

The holidays got a little brighter for foster youth and families in need throughout the Lowcountry, with some extra cash for Christmas gifts and holiday meals distributed by Carolina Youth Development Center (CYDC) and Windwood Farm. 

The gifts were made possible by a $15,000 donation to the agencies on behalf of The Church at LifePark and its Refuge Ministry. 

The church selected the two agencies because of the work they’re doing with families and youth and the ability to identify those who may need a little extra help this holiday season. 

“We have so many great partners throughout the Lowcountry, and many individuals and families can use a little extra help, particularly at this time of year,” said CYDC CEO Beverly Hardin. “We are so honored to have been selected for this donation from The Church at LifePark and that we have partners willing to provide additional funding and support for families in need.”  

The funds are being distributed to the two agencies and will give youth and families additional funds to help them during the holidays. 

“We were delighted to partner with CYDC and Windwood Farm, which have a long history of doing important work to support and strengthen families in our community,” said Rogers Hook, associate pastor at The Church at LifePark.

“Working with trusted partners like them ensures we can all have the greatest impact serving others. And we can hardly think of a better way of remembering the gift of Christ this Christmas than to help foster families and youth.” 

The $15,000 contribution came through the work of anonymous donors affiliated with The Church at LifePark, born out of their desire to share the love of Christ this Christmas season. 

Founded in 1790 as the Charleston Orphan House, Carolina Youth Development Center’s mission is to empower and equip our community’s children by providing a safe environment, educational support, and career readiness in collaboration with families and community partners.

Windwood Farm serves boys ages 6-16 who have either experienced prior abuse and neglect and are in the South Carolina Department of Social Services custody or are experiencing behavioral issues without abuse or neglect and are in their parent's custody.


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