H.R. 573House108th Congress (2003-2005)In Committee

To amend the Internal Revenue Code of 1986 to exempt certain sightseeing flights from taxes on air transportation.

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Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 5, 2003

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HouseIntro Referral

Introduced in House

February 5, 2003

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 5, 2003

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Introduced in HouseIssued February 5, 2003

        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 573 Introduced in House (IH)]

108th CONGRESS
1st Session
H. R. 573

To amend the Internal Revenue Code of 1986 to exempt certain
sightseeing flights from taxes on air transportation.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 5, 2003

Mr. Hayworth 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 exempt certain
sightseeing flights from taxes on air transportation.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. CERTAIN SIGHTSEEING FLIGHTS EXEMPT FROM TAXES ON AIR
TRANSPORTATION.

(a) In General.--Section 4281 of the Internal Revenue Code of 1986
(relating to small aircraft on nonestablished lines) is amended by
adding at the end the following new sentence: ``For purposes of this
section, an aircraft shall not be considered as operated on an
established line if such aircraft is operated on a flight the sole
purpose of which is sightseeing.''.
(b) Effective Date.--The amendment made by this section shall apply
with respect to transportation beginning on or after the date of the
enactment of this Act, but shall not apply to any amount paid before
such date.
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