The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.

For the three periods beginning August 25, 2005 and ending December 31, 2006, this table also lists the rates for providing donated services to charity for relief related to Hurricane Katrina, and the amount that may be excluded from income by those reimbursed for such use.