United States · Bill · S
S. 839 (99th)
A bill to amend the Internal Revenue Code of 1954 to provide a method for determining the value of certain air transportation provided to employees.
Introduced
2 April 1985
Last action
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Status
Committee on Finance requested executive comment from OMB, Treasury Department, Transportation Department.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to provide special rules for tax exclusion purposes for determining the value of air transportation provided to an employee by an employer which is not a commercial airline. Sets forth the method of calculating the value of such transportation based on the weight of the aircraft and whether or not the employee is a key employee (an employee who has control over the use, scheduling, or destination of the aircraft).
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 2 April 1985
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/99th-congress/senate-bill/839
- Open data entity: https://api.congress.gov/v3/bill/99/s/839