A bill to amend the Internal Revenue Code of 1954 to deny the business deduction for any amount paid or incurred for regularly scheduled air transportation to the extent such amount exceeds the normal tourist class fare for such transportation.

referredUnited States· United States Congress· EN

Introduced

8 March 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Prohibits any business deduction, under the Internal Revenue Code, relating to expenses paid or incurred for the transportation of any person by commercial airplane in excess of an amount which is equal to the retail price of a coach class fare ticket on such airline.

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Votes

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Documents

1 official file

Introduced in House
summary · EN · 8 March 1977
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/4675
Open data entity: https://api.congress.gov/v3/bill/95/hr/4675