[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4322 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 4322

To amend the Internal Revenue Code of 1986 to exempt certain helicopter 
                        uses from ticket taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 13, 2000

 Mrs. Mink of Hawaii (for herself and Mr. Abercrombie) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exempt certain helicopter 
                        uses from ticket taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXEMPTION OF CERTAIN HELICOPTER USES FROM TICKET TAXES.

    (a) In General.--Section 4261 of the Internal Revenue Code of 1986 
(relating to imposition of tax) is amended by redesignating subsection 
(i) as subsection (j) and by inserting after subsection (h) the 
following new subsection:
    ``(i) Additional Exemption for Certain Helicopter Uses.--No tax 
shall be imposed under subsection (a) or (b) on air transportation by 
helicopter for the purpose of transporting individuals and cargo to and 
from sites for the purpose of conducting removal and environmental 
restoration activities relating to unexploded ordnance.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.
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