[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2013 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 2013

To amend the Internal Revenue Code of 1986 to provide an exemption from 
  the air transportation tax for certain transportation by seaplanes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 28, 2005

  Mr. Reichert (for himself and Mr. Inslee) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide an exemption from 
  the air transportation tax for certain transportation by seaplanes.

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

SECTION 1. EXEMPTION FROM AIR TRANSPORTATION TAX FOR CERTAIN SEAPLANES.

    (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) Exemption for Seaplanes.--No tax shall be imposed under this 
section or section 4271 on any air transportation by a seaplane with 
respect to any segment consisting of a takeoff from, and a landing on, 
water which is not part of an airport which receives or has received 
financial assistance from the Airport and Airway Trust Fund.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid after the date of the enactment of this Act.
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