[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3205 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3205

To amend the Internal Revenue Code of 1986 to provide that fees charged 
 for baggage carried into the cabin of an aircraft are subject to the 
        excise tax imposed on transportation of persons by air.


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                   IN THE SENATE OF THE UNITED STATES

                             April 14, 2010

 Mr. Schumer (for himself, Mr. Menendez, Mr. Lautenberg, Mrs. Lincoln, 
 Mrs. Shaheen, Ms. Klobuchar, Mr. Cardin, Mr. Begich, Mrs. McCaskill, 
Mr. Leahy, Mr. Harkin, and Mr. Sanders) 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 provide that fees charged 
 for baggage carried into the cabin of an aircraft are subject to the 
        excise tax imposed on transportation of persons by air.

    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 ``Block Airlines' Gratuitous Fees 
Act'' or the ``BAG Fees Act''.

SEC. 2. FEES FOR CARRY-ON BAGGAGE TREATED AS PAID FOR TAXABLE 
              TRANSPORTATION.

    (a) In General.--Subsection (e) of section 4261 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Amounts paid for carry-on baggage.--Any amount paid 
        for baggage personally carried into the cabin of the aircraft 
        by a person shall be treated for purposes of subsection (a) as 
        an amount paid for taxable transportation.''.
    (b) Effective Date.--The amendment may by this section shall apply 
to transportation beginning on or after the date of the enactment of 
this Act.
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