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United States · Bill · HR

H.R. 533 (105th)

To amend the Internal Revenue Code of 1986 to clarify the treatment of frequent flyer mileage awards.

referredUnited States· United States Congress· EN

Introduced

4 February 1997

Last action

4 February 1997 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Kennelly, Barbara B. [D-CT-1], Rep. Abercrombie, Neil [D-HI-1], Rep. Horn, Stephen [R-CA-38], Rep. Ackerman, Gary L. [D-NY-5], Del. Underwood, Robert A. [D-GU-At Large], Rep. Foley, Mark [R-FL-16], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. English, Phil [R-PA-3], Rep. Clement, Bob [D-TN-5], Rep. Maloney, James H. [D-CT-5], Rep. Lowey, Nita M. [D-NY-17], Rep. Skaggs, David E. [D-CO-2], Rep. McCollum, Bill [R-FL-8], Rep. Bachus, Spencer [R-AL-6], Rep. McDermott, Jim [D-WA-7], Rep. Filner, Bob [D-CA-51], Rep. Sanchez, Loretta [D-CA-46], Rep. Yates, Sidney R. [D-IL-9], Rep. Gejdenson, Sam [D-CT-2], Rep. Quinn, Jack [R-NY-27], Rep. Jefferson, William J. [D-LA-2], Rep. Kleczka, Gerald D. [D-WI-4], Del. Christensen, Donna M. [D-VI-At Large], Rep. McCrery, Jim [R-LA-4], Rep. Clyburn, James E. [D-SC-6], Rep. Paul, Ron [R-TX-14], Rep. Traficant, James A., Jr. [D-OH-17], Rep. Lewis, John [D-GA-5], Rep. Kolbe, Jim [R-AZ-8], Rep. Engel, Eliot L. [D-NY-16], Rep. Pitts, Joseph R. [R-PA-16]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to prohibit, if an individual receives a frequent flier benefit as a result of the purchase in a trade or business of property or services: (1) including any amount in such individual's gross income as a result of receiving such benefit; (2) any deduction otherwise allowable for the purchase of such property or services from being reduced by reason of such benefit; and (3) any deduction allowable for the portion of any transportation purchase using such a benefit.

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

Timeline

  1. 4 February 1997

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 4 February 1997

    Introduced

    Sponsor introductory remarks on measure. (CR E130)

    Source: IntroReferral

  3. 4 February 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 February 1997

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 4 February 1997

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 4 February 1997

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 4 February 1997

    Open at official source

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Sponsors

Related records

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Sources

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