A bill 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.

3.0.0 3608 2023-01-11T13:29:50Z 2023-01-11T13:29:50Z House HR 2015-09-24 114 [Congressional Record Volume 161, Number 138 (Thursday, September 24, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. TIBERI:H.R. 3608.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Article I of the U.S. Constitution[Page H6228]]]> hswm00 Ways and Means Committee House Standing Reported by 2016-09-27T17:40:39Z Markup by 2016-07-13T21:07:33Z Referred to 2015-09-24T12:32:50Z H. Rept. 114-793 A bill 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. 114 2092 S 2015-09-29 Read twice and referred to the Committee on Finance. Identical bill CRS 2016-09-27 Placed on the Union Calendar, Calendar No. 618. Calendars H12410 2 House floor actions U00618 2016-09-27 Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-793. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2016-09-27 Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-793. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2016-07-13 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported (Amended) by Voice Vote. Committee 2016-07-13 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2015-09-24 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-09-24 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-09-24 Introduced in House IntroReferral 1000 9 Library of Congress T000462 Rep. Tiberi, Patrick J. [R-OH-12] PATRICK TIBERI R OH J. 12 N R000586 Rep. Renacci, James B. [R-OH-16] James Renacci R OH B. 16 2015-09-24 True K000376 Rep. Kelly, Mike [R-PA-3] Mike Kelly R PA 3 2015-09-24 True B001281 Rep. Beatty, Joyce [D-OH-3] Joyce Beatty D OH 3 2015-09-24 True S001187 Rep. Stivers, Steve [R-OH-15] Steve Stivers R OH 15 2015-09-24 True W000815 Rep. Wenstrup, Brad R. [R-OH-2] Brad Wenstrup R OH R. 2 2015-09-24 True P000602 Rep. Pompeo, Mike [R-KS-4] Mike Pompeo R KS 4 2015-09-24 True W000808 Rep. Wilson, Frederica S. [D-FL-24] Frederica Wilson D FL S. 24 2015-11-02 False G000546 Rep. Graves, Sam [R-MO-6] SAM GRAVES R MO 6 2015-11-02 False C001092 Rep. Collins, Chris [R-NY-27] Chris Collins R NY 27 2015-11-05 False R000585 Rep. Reed, Tom [R-NY-23] Tom Reed R NY 23 2016-02-29 False 2016-07-19T21:48:54Z H.R. 3608, a bill 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 https://www.cbo.gov/publication/51813 As ordered reported by the House Committee on Ways and Means on July 13, 2016 Taxation Aviation and airports Sales and excise taxes Transportation safety and security Taxation

00 2015-09-24 Introduced in House 2015-11-16T19:46:18Z This bill amends the Internal Revenue Code to exempt from the excise tax on transportation of persons 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.

]]>

17 2016-09-27 Reported to House with amendment(s) 2016-11-14T14:37:37Z (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.

]]>

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. Display 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. Official Title as Introduced 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. Introduced in House IH Reported in House 2016-09-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr3608rh/xml/BILLS-114hr3608rh.xml Introduced in House 2015-09-24T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr3608ih/xml/BILLS-114hr3608ih.xml 2016-09-27 Placed on the Union Calendar, Calendar No. 618. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.