United States · Bill · HR
H.R. 1844 (105th)
To amend the Internal Revenue Code of 1986 to clarify the treatment of aircraft maintenance and repair expenditures required by the Federal Aviation Administration.
Introduced
10 June 1997
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to deem as a deductible repair and not chargeable to the capital account required aircraft maintenance expenditures (as defined by this Act) performed under a government airworthiness maintenance program (as defined by this Act). Excludes expenditures with respect to major design changes or equipment not previously placed in service by the taxpayer.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 10 June 1997
Introduced in House (PDF)
Introduced in House · EN · 10 June 1997
Introduced in House
summary · EN · 10 June 1997
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/1844
- Open data entity: https://api.congress.gov/v3/bill/105/hr/1844