US Codex
Bill
Notes

To amend the Internal Revenue Code of 1986 to exempt aircraft management services from the ticket tax.

H.R. 5382 · 113th Congress · Jul 31, 2014 · Lineage

A BILL

1. Exemption from ticket tax for aircraft management services

(a)
In general— Section 4261 of the Internal Revenue Code of 1986 is amended by redesignating subsection (k) as subsection (l) and by inserting after subsection (j) the following new subsection:

“(k) Exemption for aircraft management services

“(1) In general—The tax imposed by this section or section 4271 shall not apply to the provision of aircraft management services for flights under the aviation safety regulations of part 91 of title 14, Code of Federal Regulations.

“(2) Exception—Paragraph (1) shall not exempt flights for the transportation of persons under the aviation safety regulations of part 135 of title 14, Code of Federal Regulations.

“(3) Aircraft management services—For purposes of paragraph (1), the term aircraft management services means scheduling, flight planning, weather forecasting, and operation of flights; obtaining insurance; maintenance, storage and fueling of aircraft; hiring, training and provision of pilots and crew; establishing and complying with safety standards; and such other services necessary to support flights.”

(b)
Effective date— The amendment made by this section shall apply to transportation beginning after the date of the enactment of this Act.