II 112th CONGRESS 2d Session S. 3451 IN THE SENATE OF THE UNITED STATES July 26, 2012 Mr. Begich introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To exempt certain air taxi services from taxes on transportation by air.

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.