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.

3.0.0 896 2023-01-11T13:34:58Z 2023-01-11T13:34:58Z House HR 2017-02-06 115 [Congressional Record Volume 163, Number 20 (Monday, February 6, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. TIBERI:H.R. 896.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 or Article I[Page H1013]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-02-06T17:01:35Z 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. 115 321 S 2017-02-07 Read twice and referred to the Committee on Finance. Related bill CRS 2017-02-06 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-02-06 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-02-06 Introduced in House IntroReferral 1000 9 Library of Congress T000462 Rep. Tiberi, Patrick J. [R-OH-12] PATRICK TIBERI R OH J. 12 N B001281 Rep. Beatty, Joyce [D-OH-3] Joyce Beatty D OH 3 2017-02-06 True K000376 Rep. Kelly, Mike [R-PA-3] Mike Kelly R PA 3 2017-02-06 True R000586 Rep. Renacci, James B. [R-OH-16] James Renacci R OH B. 16 2017-02-06 True S001187 Rep. Stivers, Steve [R-OH-15] Steve Stivers R OH 15 2017-02-06 True W000815 Rep. Wenstrup, Brad R. [R-OH-2] Brad Wenstrup R OH R. 2 2017-02-06 True G000546 Rep. Graves, Sam [R-MO-6] SAM GRAVES R MO 6 2017-03-01 False P000258 Rep. Peterson, Collin C. [D-MN-7] COLLIN PETERSON D MN C. 7 2017-03-24 False L000587 Rep. Lewis, Jason [R-MN-2] Jason Lewis R MN 2 2017-03-29 False L000583 Rep. Loudermilk, Barry [R-GA-11] Barry Loudermilk R GA 11 2017-04-05 False B001293 Rep. Bishop, Mike [R-MI-8] Mike Bishop R MI 8 2017-11-14 False Taxation Aviation and airports Sales and excise taxes Transportation safety and security Taxation

00 2017-02-06 Introduced in House 2017-02-14T14:43:50Z 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.

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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 Introduced in House 2017-02-06T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr896ih/xml/BILLS-115hr896ih.xml 2017-02-06 Referred to the House Committee on Ways and Means. 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.