[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5702 Introduced in House (IH)]








109th CONGRESS
  2d Session
                                H. R. 5702

     To suspend the excise tax on fuel used in commercial aviation.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 28, 2006

  Mr. Linder introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To suspend the excise tax on fuel used in commercial aviation.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Aviation Industry Tax Equity Act of 
2006''.

SEC. 2. SUSPENSION OF EXCISE TAX ON AVIATION FUEL USED IN COMMERCIAL 
              AVIATION.

    (a) In General.--During the suspension period--
            (1) the rate of tax under clause (i) of section 
        4081(a)(2)(C) of the Internal Revenue Code of 1986 shall be 
        zero, and
            (2) clause (ii) of section 6427(l)(4)(A) of such Code shall 
        not apply.
    (b) Definitions.--For purposes of this section--
            (1) Suspension period.--The term ``suspension period'' 
        means the period beginning on the tax suspension date and 
        ending on the suspension termination date.
            (2) Tax suspension date.--The term ``tax suspension date'' 
        means the day after the date of the enactment of this Act.
            (3) Suspension termination date.--The term ``suspension 
        termination date'' means September 30, 2007.
                                 <all>