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A bill to amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.

Read twice and referred to the Committee on Finance.

Official summary

Version 00 · Introduced in Senate · Feb 7, 2017

This bill amends the Internal Revenue Code to exempt from the excise tax on transportation of persons and property by air amounts paid by an aircraft owner or lessee for aircraft management services related to maintenance and support of the aircraft or flights on such aircraft.

Aircraft management services include assisting an aircraft owner with administrative and support services; obtaining insurance; maintenance, storage and fueling of aircraft; hiring, training, and provision of pilots and crew; establishing and complying with safety standards; or other services necessary to support flights operated by an aircraft owner.

Read the summary on Congress.gov
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Who introduced it

Sen. Brown, Sherrod [D-OH] · D–OH

Committees

  • Finance Committee
1 cosponsorship records, including any withdrawals

Actions

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  1. Read twice and referred to the Committee on Finance.

  2. Introduced in Senate

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Related bills identified by Congress.gov

Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.

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