[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6243 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6243

  To exempt certain air taxi services from taxes on transportation by 
                                  air.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 31, 2012

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

_______________________________________________________________________

                                 A BILL


 
  To exempt certain air taxi services from taxes on transportation by 
                                  air.

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

SECTION 1. EXEMPTION OF CERTAIN AIR TAXI SERVICES FROM TAXES ON 
              TRANSPORTATION BY AIR.

    (a) In General.--Section 4281 of the Internal Revenue Code of 1986 
is amended--
            (1) by inserting ``(irrespective of intermittent stops to 
        view an attraction) or an on-demand flight to or from an area 
        not connected by paved roads to any airport'' after 
        ``sightseeing'', and
            (2) by adding at the end the following new sentence: ``For 
        purposes of the preceding sentence, the term `on-demand flight' 
        means any flight for which the departure time, departure 
        location, and arrival location are specifically negotiated with 
        the customer.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxes imposed before, on, or after the date of the enactment 
of this Act, but only to the extent such taxes have not been paid 
before such date.
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