[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 82 Introduced in Senate (IS)]
108th CONGRESS
1st Session
S. 82
To amend the Internal Revenue Code of 1986 to exempt certain helicopter
uses from ticket taxes on transportation by air.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
January 7, 2003
Mr. Inouye introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exempt certain helicopter
uses from ticket taxes on transportation by air.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. EXEMPTION OF CERTAIN HELICOPTER USES FROM TAXES ON
TRANSPORTATION BY AIR.
(a) In General.--Section 4261 of the Internal Revenue Code of 1986
(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) of the Internal Revenue
Code of 1986 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.
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