Securing Protections Against Carbon Emissions Tax Act

“D Passenger space travel

“4285. Passenger tax

“(a) In general—There is hereby imposed on the amount paid for taxable space transportation of any non-exempt person a tax equal to 10 percent of the amount so paid.

“(b) By whom paid—The taxes imposed by this section shall be paid by the person making the payment subject to tax.

“(c) Taxable space transportation—For purposes of this section, the term “taxable space transportation” means transportation on any space vehicle if the launch or reentry of such vehicle is required to be licensed under chapter 509 of title 51, United States Code.

“4286. Launch tax

“(a) In general—There is hereby imposed on each taxable space launch a tax equal to—

“(1) $2,000,000 if any portion of the intentional flight path of any passenger-carrying portion of the space vehicle is other than a suborbital trajectory, and

“(2) $100,000 in any other case.

“(b) By whom paid—The tax imposed by this section shall be paid by the person which obtains (or is required to obtain) the license described in subsection (c)(1).

“(c) Taxable space launch—For purposes of this section, the term “taxable space launch” means any launch of a space vehicle if—

“(1) such launch is required to be licensed under chapter 509 of title 51, United States Code, and

“(2) one or more non-exempt persons are transported by such vehicle.

“(d) Treatment of launch and reentry vehicles which are launched together—A launch vehicle and a reentry vehicle which are launched together shall be treated as a single space vehicle for purposes of this section.

“(e) Inflation adjustment—In the case of any calendar year after 2022, each dollar amount in subsection (a) shall be increased by an amount equal to—

“(1) such dollar amount, multiplied by

“(2) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting “calendar year 2021” for “calendar year 2016” in subparagraph (A)(ii) thereof.

“4287. Definitions and special rules

“(a) Definitions—For purposes of this chapter—

“(1) Space vehicle—The term “space vehicle” means any launch vehicle and any reentry vehicle.

“(2) Non-exempt person—The term “non-exempt person” means any person other than—

“(A) crew, or

“(B) a government astronaut.

“(3) Other terms—The following terms shall have the same meaning given such terms in section 50902 of title 51, United States Code:

“(A) Crew, except that in no event shall a person be treated as crew for purposes of this chapter if the amount which would be subject to tax under section 4285 if such person was not so treated exceeds the amount of compensation that such person receives for services as crew.

“(B) Government astronaut.

“(C) Launch vehicle.

“(D) Reentry vehicle.

“(E) Suborbital trajectory.

“(b) Regulatory authority—The Secretary may issue such regulation or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this subchapter, including rules similar to the rules of subsections (a), (b), (c), and (d) of section 4263 with respect to the taxes imposed by section 4285.”