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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (1)

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

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.


Actions Overview (2)

Date
09/27/2016 Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-793.
09/24/2015 Introduced in House

All Actions (6)

Date
09/27/2016 Placed on the Union Calendar, Calendar No. 618.
Action By: House of Representatives
09/27/2016 Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-793.
Action By: Committee on Ways and Means
07/13/2016 Ordered to be Reported (Amended) by Voice Vote.
Action By: Committee on Ways and Means
07/13/2016 Committee Consideration and Mark-up Session Held.
Action By: Committee on Ways and Means
09/24/2015 Referred to the House Committee on Ways and Means.
Action By: House of Representatives
09/24/2015 Introduced in House
Action By: House of Representatives

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means09/24/2015 Referred to
07/13/2016 Markup by
09/27/2016 Reported by H. Rept. 114-793

Related Bills (1)

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.

Subjects (4)

  • Aviation and airports
  • Sales and excise taxes
  • Transportation safety and security

Latest Summary (2)

There are 2 summaries for H.R.3608. View summaries

Shown Here:
Reported to House with amendment(s) (09/27/2016)

(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.