The following items highlight some changes in the tax law for 2000.

New Publication 15-B. Information on the following topics, previously contained in this publication, has been moved to new Publication 15-B, Employer's Tax Guide to Fringe Benefits.

• Meals and lodging furnished to employees.
• Fringe benefits.
• Employee benefit programs.

Standard mileage rate. The standard mileage rate for the cost of operating your car, van, pickup, or panel truck in 2000 is 32 1/2 cents a mile for all business miles. See chapter 13.

Health insurance deduction for the self-employed. For 2000, this deduction is 60% of the amount you paid for health insurance for yourself and your family. See chapter 7.

Meal expense deduction subject to "hours of service" limits. For 2000, this deduction increases to 60% of the reimbursed meals your employees consume while they are subject to the Department of Transportation's "hours of service" limits. See chapter 13.

Marginal production of oil and gas. The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 1999 has been extended to tax years beginning before 2002. For more information on marginal production, see section 613A(c) of the Internal Revenue Code.

Paid preparer authorization. Beginning with your return for 2000, you can check a box and authorize the IRS to discuss your Form 1040 with your paid preparer who signed it. If you check the "Yes" box in the signature area of your return, the IRS can call your paid preparer to answer any questions that may arise during the processing of your return. Also, you are authorizing your paid preparer to perform certain actions. See your income tax package for details.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843- 5678) if you recognize a child.

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