For business use:

2008 - 50.5 cents per mile for 1/1/08 to 6/30/08

          58.5 cents per mile for 7/1/08 to 12/31/08

2007 - 48.5 cents per mile

2006 - 44.5 cents per mile

2005 - 40.5 cents per mile for 1/1/05 to 8/31/05

          48.5 cents per mile for 9/1/05 to 12/31/05

2004 - 37.5 cents per mile ^A

2003 - 36.0 cents per mile

2002 - 36.5 cents per mile

2001 - 34.5 cents per mile

2000 - 32.5 cents per mile

1999 - 32.5 cents per mile for 1/1/99 to 3/31/99

          31.5 cents per mile for 4/1/99 to 12/31/99

For medical and moving transportation:

2008 - 19 cents per mile for 1/1/08 to 6/30/08

          27 cents per mile for 7/1/08 to 12/31/08

2007 - 20 cents per mile

2006 - 18 cents per mile

2005 - 15 cents per mile for 1/1/05 to 8/31/05

          22 cents per mile for 9/1/05 to 12/31/05

2004 - 14 cents per mile

2003 - 13 cents per mile

2002 - 13 cents per mile

2001 - 12 cents per mile

Before 2001 - 10 cents per mile

For charitable work:

2008: remains at 14 cents per mile as fixed by Code Section 170(i)

12 cents per mile for years before 1999

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^A Beginning with 2004 may be used for up to four vehicles used simultaneously.

In addition to the mileage rate deduct parking, tolls, interest* (business only) and property tax* (business only).