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United States · Bill · S

S. 338 (102nd)

A bill to amend the Internal Revenue Code of 1986 to impose an excise tax on the sale of any international airline route.

referredUnited States· United States Congress· EN

Introduced

31 January 1991

Last action

31 January 1991 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Danforth, John C. [R-MO], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Kassebaum, Nancy Landon [R-KS]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Summary

Amends the Internal Revenue Code to impose an excise tax on the sale or exchange of any international airline route certificate. Imposes such tax on the transferor of such certificate. Makes such tax nondeductible for income tax purposes.

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

Timeline

  1. 31 January 1991

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 31 January 1991

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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