H.R. 3608 · 114th Congress
To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the…
Full title
To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
TiberiSponsor10 cosponsors · 2 D, 8 R
D
Beatty
MK
R
Kelly
MP
R
Pompeo
JR
R
Renacci
SS
R
Stivers
BW
R
Wenstrup
SG
R
Graves
FW
D
Wilson
CC
R
Collins
TR
R
Reed6 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Aircraft management services include assisting an aircraft owner with administrative and support services; obtaining insurance; maintenance, storage and fueling of aircraft; hiring, training, and provision of pilots and crew; establishing and complying with safety standards; or other services necessary to support flights operated by an aircraft owner.
What it does: CRS summary · Reported to House with amendment(s) · Sep 27, 2016
(Sec. 1) This bill amends the Internal Revenue Code to exempt from the excise tax on transportation of persons and property by air amounts paid by an aircraft owner or lessee for aircraft management services related to maintenance and support of the aircraft or flights on such aircraft.
Aircraft management services include assisting an aircraft owner with administrative and support services; obtaining insurance; maintenance, storage and fueling of aircraft; hiring, training, and provision of pilots and crew; establishing and complying with safety standards; or other services necessary to support flights operated by an aircraft owner.
In the case of an aircraft owner that is wholly-owned by another person, amounts paid by the other person on behalf of the aircraft owner must be treated as having been paid directly by the aircraft owner.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.
Latest action (Sep 27, 2016): Placed on the Union Calendar, Calendar No. 618.
Policy area: Taxation · Origin: House · Introduced: Sep 24, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.