United States · Bill · S
S. 321 (115th)
A bill to amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.
Introduced
7 February 2017
Last action
7 February 2017 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Brown, Sherrod [D-OH], Sen. Portman, Rob [R-OH]
Subjects
Taxation
Source updated
7 April 2025
Summary
This bill amends the Internal Revenue Code to exempt from the excise tax on transportation of persons and property by air amounts paid by an aircraft owner or lessee for aircraft management services related to maintenance and support of the aircraft or flights on such aircraft. Aircraft management services include assisting an aircraft owner with administrative and support services; obtaining insurance; maintenance, storage and fueling of aircraft; hiring, training, and provision of pilots and crew; establishing and complying with safety standards; or other services necessary to support flights operated by an aircraft owner.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
7 February 2017
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
7 February 2017
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 7 February 2017 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 7 February 2017
Introduced in Senate (PDF)
Introduced in Senate · EN · 7 February 2017
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Introduced in Senate
summary · EN · 7 February 2017
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Brown, Sherrod [D-OH] · D · Sponsor
- Sen. Portman, Rob [R-OH] · R · Sponsor
- · ssfi00 · Standing
Related records
- related to → To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.
- related to ← An original bill to provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/senate-bill/321
- Open data entity: https://api.congress.gov/v3/bill/115/s/321
- us · 115-s-321 · source updated 7 April 2025