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.
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
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
31 January 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
31 January 1991
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · undated · Official file
Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 31 January 1991
Sponsors
- Sen. Danforth, John C. [R-MO] · R · Sponsor
- Sen. Moynihan, Daniel Patrick [D-NY] · D · Sponsor
- Sen. Kassebaum, Nancy Landon [R-KS] · R · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/338
- Open data entity: https://api.congress.gov/v3/bill/102/s/338
- us · 102-s-338 · source updated 14 January 2025