[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 84 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 84

     To amend the Internal Revenue Code of 1986 to exempt certain 
         sightseeing flights from taxes on air transportation.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 24, 2005

  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 
         sightseeing flights from taxes on air transportation.

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

SECTION 1. CERTAIN SIGHTSEEING FLIGHTS EXEMPT FROM TAXES ON AIR 
              TRANSPORTATION.

    (a) In General.--Section 4281 of the Internal Revenue Code of 1986 
(relating to small aircraft on nonestablished lines) is amended by 
adding at the end the following new sentence: ``For purposes of this 
section, an aircraft shall not be considered as operated on an 
established line if such aircraft is operated on a flight the sole 
purpose of which is sightseeing.''.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to transportation beginning on or after the date of the 
enactment of this Act, but shall not apply to any amount paid before 
such date.
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