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Bill114th CongressFiled Sep 24, 2015Taxation
H.R. 3608

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.

Bill journey · stage 2 of 5

Under committee review

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What it doesSummary reported to house with amendment(s) (Sep 27, 2016)

(Sec. 1) 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.

In the case of an aircraft owner that is wholly-owned by another person, amounts paid by the other person on behalf of the aircraft owner must be treated as having been paid directly by the aircraft owner.

What just happenedSep 27, 2016

Placed on the Union Calendar, Calendar No. 618.

Who’s behind it

Rep. Tiberi, Patrick J. [R-OH-12](R-OH)Sponsor
10 cosponsors2 D8 R
Read on Congress.gov
10cosponsors1committees8actions1related bills3subjects
  1. Sep 27, 2016CalendarsH12410

    Placed on the Union Calendar, Calendar No. 618.

  2. Sep 27, 2016CommitteeH12200

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-793.

    Ways and Means Committee
  3. Sep 27, 2016Committee5000

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-793.

    Ways and Means Committee
  4. Jul 13, 2016Committee

    Ordered to be Reported (Amended) by Voice Vote.

    Ways and Means Committee
  5. Jul 13, 2016Committee

    Committee Consideration and Mark-up Session Held.

    Ways and Means Committee
  6. Sep 24, 2015IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  7. Sep 24, 2015IntroReferralIntro-H

    Introduced in House

  8. Sep 24, 2015IntroReferral1000

    Introduced in House

Reported to House with amendment(s)Sep 27, 201617

(Sec. 1) 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.

In the case of an aircraft owner that is wholly-owned by another person, amounts paid by the other person on behalf of the aircraft owner must be treated as having been paid directly by the aircraft owner.

Introduced in HouseSep 24, 2015

This bill amends the Internal Revenue Code to exempt from the excise tax on transportation of persons 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.

To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management … — Informed