[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 47 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                 S. 47

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


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                   IN THE SENATE OF THE UNITED STATES

                            January 22, 2001

  Mr. Inouye introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


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

    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 TAXES ON 
              TRANSPORTATION BY AIR.

    (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 this section or section 4271 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) Conforming Amendment.--Section 4041(l) of the Internal Revenue 
Code of 1986 is amended by striking ``(f) or (g)'' and inserting ``(f), 
(g), or (i)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to transportation beginning after June 30, 1997, and before 
August 1, 2005.
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