S.Amdt. 658
What it does: Inserts new text at the end of subtitle C of title V
Sen. Daniel K. Inouye (D-HI)What it changes
1 change to S. 1054 · shown in the bill's text
Inserts new text at the end of subtitle C of title V
InsertsIn S. 1054 · Placed on Calendar Senate
(c) Effective Date.--The amendments made by this section shall apply to amounts paid or accrued after the date of enactment of this section in taxable years ending after such date.
Inserted: SEC. . EXEMPTION OF CERTAIN HELICOPTER USES FROM TAXES ON TRANSPORTATION BY AIR.
Inserted: (a) In General.--Section 4261 (relating to imposition of tax) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:
Inserted: "(i) Additional Exemption for Certain Helicopter Uses.--No tax shall be imposed under this section or section 4271 on air transportation by helicopter for the purpose of transporting individuals and cargo to and from sites for the purpose of conducting removal and environmental restoration activities relating to unexploded ordnance.".
Inserted: (b) Conforming Amendment.--Section 4041(l) is amended by striking "(f) or (g)" and inserting "(f), (g), or (i)".
Inserted: (c) Effective Date.--The amendments made by this section shall apply to transportation beginning after June 30, 1997, and before August 1, 2005.
Original wording
At the end of subtitle C of title V, insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 658. Mr. INOUYE submitted an amendment intended to be proposed by him to the bill S. 1054, to provide for reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2004; which was ordered to lie on the table; as follows:
At the end of subtitle C of title V, insert the following:
SEC. . EXEMPTION OF CERTAIN HELICOPTER USES FROM TAXES ON TRANSPORTATION BY AIR.
(a) In General.--Section 4261 (relating to imposition of tax) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:
“(i) Additional Exemption for Certain Helicopter Uses.--No tax shall be imposed under this section or section 4271 on air transportation by helicopter for the purpose of transporting individuals and cargo to and from sites for the purpose of conducting removal and environmental restoration activities relating to unexploded ordnance.”.
(b) Conforming Amendment.--Section 4041(l) is amended by striking “(f) or (g)” and inserting “(f), (g), or (i)”.
(c) Effective Date.--The amendments made by this section shall apply to transportation beginning after June 30, 1997, and before August 1, 2005.
Legislative Activity
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Senate amendment submitted
May 15, 2003