United States · Bill · S
S. 1410 (106th)
A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of certain air transportation.
Introduced
21 July 1999
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to treat as a nontaxable fringe benefit the value of transportation provided to any person on a noncommercially operated aircraft if: (1) provided in the ordinary course of the owner-taxpayer's business at no substantial additional cost; and (2) the flight would have been made whether or not the person was so transported.
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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 Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 21 July 1999
Introduced in Senate (PDF)
Introduced in Senate · EN · 21 July 1999
Introduced in Senate
summary · EN · 21 July 1999
Sponsors
No sponsors or actors listed by the source.
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/106th-congress/senate-bill/1410
- Open data entity: https://api.congress.gov/v3/bill/106/s/1410