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United States · Bill · S

S. 2995 (98th)

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

13 September 1984

Last action

18 September 1984 · 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. Percy, Charles H. [R-IL]

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 a corporate affiliate shall continue to be eligible for such benefits if as of that date: (1) the primary business of the affiliated group was air transportation of passengers; and (2) at least 50 percent of the persons performing services for the corporation for which the individual is currently performing services were employees of or had previously performed services for the second such corporation.

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

Timeline

  1. 13 September 1984

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 13 September 1984

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 18 September 1984

    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

Sources

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