The new rates for Business, Medical and Moving purposes were raised for the second half of the year by a special mid-year adjustment in response to a spike in gasoline prices.

The Charitable mileage rate remains unchanged for 2008 at 14 cents per mile.

For Business, the per mile rate is:

• 50.5 cents in the first half of 2008 (Jan-Jun).

• 58.5 cents in the second half of 2008 (Jul-Dec).

For Medical and Moving, the per mile rate is:

• 19 cents in the first half of 2008 (Jan-Jun)

• 27 cents in the second half of 2008 (Jul-Dec).

Beginning on January 1, 2009, the standard mileage rates for the use of a car (also vans, pickups, or panel trucks) will be:

• 55 cents per mile driven for Business miles driven

• 24 cents per mile driven for Medical or Moving purposes

• 14 cents per mile driven in service of Charitable organizations