II 109th CONGRESS 1st Session S. 84 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.

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.