[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8644 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 8644

To amend the Internal Revenue Code of 1986 to disallow deductions with 
        respect to certain expenses relating to private planes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 30, 2026

    Mr. Vindman (for himself, Ms. McDonald Rivet, and Mr. Landsman) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to disallow deductions with 
        respect to certain expenses relating to private planes.

    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 ``Stop Subsidizing Private Jets of 
2026''.

SEC. 2. DISALLOWANCE OF CERTAIN EXPENSES RELATING TO PRIVATE PLANES.

    (a) In General.--Section 162 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (s) as subsection (t) and by 
inserting the following new subsection after subsection (r):
    ``(s) Disallowance of Certain Expenses Relating to Private 
Planes.--
            ``(1) In general.--No deduction shall be allowed under this 
        chapter for amounts paid or incurred for disqualified private 
        plane expenditures.
            ``(2) Disqualified private plane expenditures.--For 
        purposes of this subsection, the term `disqualified private 
        plane expenditures' means amounts paid or incurred to purchase, 
        maintain, or operate any fixed-wing aircraft (including any 
        deduction for depreciation or amortization thereof) other 
        than--
                    ``(A) an aircraft--
                            ``(i) an aircraft which is primarily used 
                        to transport property, or
                            ``(ii) an aircraft which is modified for 
                        use in agriculture, firefighting, or for 
                        emergency medical purposes, and which is used 
                        by the taxpayer primarily for the purpose for 
                        which such aircraft has been modified, or
                    ``(B) by a taxpayer in the course of a trade or 
                business of the taxpayer--
                            ``(i) of providing instruction in 
                        aeronautics,
                            ``(ii) of offering skydiving services to 
                        the public,
                            ``(iii) of offering transportation of 
                        persons by air along fixed and scheduled 
                        routes, if such services are predominately 
                        available for purchase by the general public, 
                        or
                            ``(iv) of offering flights to the public 
                        for which the sole purpose is sightseeing.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after December 31, 2025.
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