A bill to amend the Internal Revenue Code of 1986 to modify the air transportation tax changes made by the Taxpayer Relief Act of 1997.

Summary

Amends the Internal Revenue Code to modify certain air transportation tax changes made by the Taxpayer Relief Act of 1997. Repeals the inflation adjustment for the $12 tax ($6 tax for any domestic segment beginning or ending in Alaska or Hawaii) on the use of international travel facilities for any air transportation of any person. Applies to any airport not connected by paved roads to another airport the exemption from the domestic segment tax of any domestic segment of a flight beginning or ending in a rural airport. Increases from 7.5 percent to ten percent the general tax on air transportation involving one or more domestic segments at least one of which begins or ends in Alaska or Hawaii or in the case of a domestic segment beginning and ending in Alaska or Hawaii. Repeals the application of the domestic segment tax to such segments (thus restoring the rate for such segments in effect before the Taxpayer Relief Act of 1997).

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 27 April 1999

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 27 April 1999

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• Introduced in Senate

  summary · EN · 27 April 1999

  Open at official source

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