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United States · Bill · HR

H.R. 4884 (99th)

A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain air transportation.

referredUnited States· United States Congress· EN

Introduced

22 May 1986

Last action

22 May 1986 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Walgren, Doug [D-PA-18], Rep. Armey, Richard K. [R-TX-26], Rep. Thomas, Lindsay [D-GA-1], Rep. Towns, Edolphus [D-NY-10], Rep. Chandler, Rod D. [R-WA-8], Rep. Wilson, Charles [D-TX-2], Rep. Derrick, Butler C. [D-SC-3], Rep. Rowland, J. Roy [D-GA-8], Rep. Mavroules, Nicholas [D-MA-6], Sen. Torricelli, Robert G. [D-NJ], Rep. Darden, George (Buddy) [D-GA-7], Sen. Roberts, Pat [R-KS], Sen. Fowler, Wyche, Jr. [D-GA], Rep. Smith, Denny [R-OR-5], Rep. Glickman, Dan [D-KS-4], Rep. Boulter, Beau [R-TX-13], Rep. Young, Don [R-AK-At Large], Sen. Craig, Larry E. [R-ID], Rep. Slattery, Jim [D-KS-2], Rep. Flippo, Ronnie G. [D-AL-5], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Hatcher, Charles [D-GA-2], Rep. Whitley, Charles O., Sr. [D-NC-3], Rep. Whittaker, Bob [R-KS-5], Rep. Combest, Larry [R-TX-19], Rep. Gingrich, Newt [R-GA-6], Rep. Coughlin, Lawrence [R-PA-13], Rep. Horton, Frank J. [R-NY-29], Rep. Whitehurst, G. William [R-VA-2], Rep. Lightfoot, Jim [R-IA-3], Rep. Mineta, Norman Y. [D-CA-15], Rep. Ray, Richard B. [D-GA-3], Rep. Vucanovich, Barbara F. [R-NV-2], Rep. Swindall, Patrick L. [R-GA-4], Sen. Gregg, Judd [R-NH], Rep. Bliley, Tom [R-VA-7], Rep. Bevill, Tom [D-AL-4], Sen. Brown, Hank [R-CO], Rep. Byron, Beverly B. [D-MD-6], Rep. McEwen, Bob [R-OH-6], Rep. Lewis, Thomas F. [R-FL-12], Rep. Campbell, Carroll A., Jr. [R-SC-4], Rep. Wylie, Chalmers P. [R-OH-15]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to provide that the value of transportation provided to any person on a noncommercially operated aircraft shall be considered "no-additional-cost service" and therefore excludible from gross income if: (1) such transportation is provided on a flight made in the ordinary course of the trade or business of the taxpayer owning or leasing such aircraft for use in such trade or business; (2) the flight on which the transportation is provided would have been made whether or not such person was transported on the flight; and (3) no substantial additional cost is incurred in providing such transportation to such person.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 22 May 1986

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 May 1986

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 May 1986

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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