[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4470 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 4470

 To amend the Internal Revenue Code of 1986 to provide that the excise 
 tax on air transportation shall not apply to amounts paid for mileage 
      credits for individuals residing outside the United States.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 16, 2000

  Mr. Rangel 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 provide that the excise 
 tax on air transportation shall not apply to amounts paid for mileage 
      credits for individuals residing outside the United States.

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

SECTION 1. AIRLINE MILEAGE AWARDS TO CERTAIN FOREIGN PERSONS.

    (a) In General.--Paragraph (3) of section 4261(e) of the Internal 
Revenue Code of 1986 is amended by redesignating subparagraph (C) as 
subparagraph (D) and by inserting after subparagraph (B) the following 
new subparagraph:
                    ``(C) Mileage awards issued to individuals residing 
                outside the united states.--The tax imposed by 
                subsection (a) shall not apply to amounts attributable 
                to mileage awards credited to individuals whose mailing 
                addresses on record with the person providing the right 
                to air transportation are outside the United States.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid after December 31, 1999.
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