Beginning Jan. 1, 2006, the standard mileage rates used to calculate the deductible costs of operating an automobile (including vans, pickups, or panel trucks) for business purposes will be 44.5 cents per mile for business miles driven. The old rate for business miles was 40.5 cents per mile for the first eight months of 2005. In September, the IRS made a special one-time adjustment for the last four months of 2005, raising the rate for business miles to 48.5 cents per mile in response to a sharp increase in gas prices, which topped $3 a gallon. For more information, visit