[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2775 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2775

     To amend the Internal Revenue Code of 1986 to exempt aircraft 
                management services from the ticket tax.


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                   IN THE SENATE OF THE UNITED STATES

                             August 1, 2014

Mr. Brown (for himself and Mr. Portman) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to exempt aircraft 
                management services from the ticket tax.

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

SECTION 1. EXEMPTION FROM TICKET TAX FOR AIRCRAFT MANAGEMENT SERVICES.

    (a) In General.--Section 4261 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (k) as subsection (l) and by 
inserting after subsection (j) the following new subsection:
    ``(k) Exemption for Aircraft Management Services.--
            ``(1) In general.--The tax imposed by this section or 
        section 4271 shall not apply to the provision of aircraft 
        management services for flights under the aviation safety 
        regulations of part 91 of title 14, Code of Federal 
        Regulations.
            ``(2) Exception.--Paragraph (1) shall not exempt flights 
        for the transportation of persons under the aviation safety 
        regulations of part 135 of title 14, Code of Federal 
        Regulations.
            ``(3) Aircraft management services.--For purposes of 
        paragraph (1), the term `aircraft management services' means 
        scheduling, flight planning, weather forecasting, and operation 
        of flights; obtaining insurance; maintenance, storage and 
        fueling of aircraft; hiring, training and provision of pilots 
        and crew; establishing and complying with safety standards; and 
        such other services necessary to support flights.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to transportation beginning after the date of the enactment of this 
Act.
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