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United States · Bill · S

S. 120 (99th)

A bill to amend the Tax Reform Act of 1984 to provide a transitional rule for the tax treatment of certain air travel benefits provided to employees of airlines.

openUnited States· United States Congress· EN

Introduced

3 January 1985

Last action

7 January 1985 · Committee

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

Sen. Moynihan, Daniel Patrick [D-NY], Sen. Bentsen, Lloyd M. [D-TX], Sen. Symms, Steven D. [R-ID], Sen. Sasser, Jim [D-TN], Sen. D'Amato, Alfonse [R-NY], Sen. Hawkins, Paula [R-FL], Sen. Cochran, Thad [R-MS], Sen. Chiles, Lawton [D-FL], Sen. Pressler, Larry [R-SD], Sen. Inouye, Daniel K. [D-HI], Sen. Abdnor, James [R-SD], Sen. Gorton, Slade [R-WA], Sen. Thurmond, Strom [R-SC], Sen. Hollings, Ernest F. [D-SC], Sen. Evans, Daniel J. [R-WA], Sen. Gore, Albert, Jr. [D-TN], Sen. Mattingly, Mack [R-GA], Sen. Nunn, Sam [D-GA], Sen. Durenberger, Dave [R-MN], Sen. Boren, David L. [D-OK], Sen. Pell, Claiborne [D-RI], Sen. Heinz, John [R-PA]

Subjects

Taxation, Aviation

Source updated

3 January 2025

Taxation · Aviation

Official sourceView documentsShare

Summary

Amends the Tax Reform Act of 1984 to provide that an individual who, as of September 12, 1984, was performing services for one member of a corporate group and was eligible for nontaxable air travel benefits provided by another corporate affiliate shall continue to be eligible for such benefits if as of that date: (1) at least 50 percent of the individuals performing services for the first such corporation were or had been employees of or had previously performed services for the second such corporation; and (2) the primary business of the affiliated group was air transportation of passengers.

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

Timeline

  1. 3 January 1985

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 3 January 1985

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 7 January 1985

    Committee

    Committee on Finance requested executive comment from OMB, Treasury Department.

    Source: Committee

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

No cross-record relationships stored yet.

Sources

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