Getting a daily report is easy - http://confluence.atlassian.com/display/JIRA/Receiving+Search+Results+via+Email and read the section on "subscriptions"
I'm guessing that your mention of excel means you actually want an excel attachment. On the human side, that implies a broken process, because your users will be working with obsolete data as soon as the mail is sent, but I do understand that Jira reporting can be <ahem>, a little weak. On the technical side, no, you'll need to write something new that can create excel files and mail them directly.
In fact, you'd be far better off using a simple curl or wget to hit Jira's "excel view" of a saved filter and sharing that. A spot of scripting outside Jira is all you'd need. Or you could just tell your users to get the XML or RSS feeds out instead. More flexible and reusable than a static download.
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