legislation: 105-s-2629

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
105-s-2629 105 s 2629 A bill to amend the Internal Revenue Code of 1986 to provide an investment credit to promote the availability of jet aircraft to underserved communities, to reduce the passenger tax rate on rural domestic flight segments, and for other purposes. Taxation 1998-10-14 1998-10-14 Read twice and referred to the Committee on Finance. Senate Sen. Dorgan, Byron L. [D-ND] ND D D000432 0 Amends the Internal Revenue Code (IRC) to provide for an underserved community jet access credit for an eligible small carrier equal to ten percent of the qualified investment in qualified regional jet aircraft. Provides for a reduced passenger tax rate on rural domestic flights. Amends IRC provisions relating to complete liquidations of subsidiaries to provide that if a corporation receives a distribution from a regulated investment company or a real estate investment trust which is considered as being in complete liquidation of such company or trust, then, notwithstanding other specified IRC provisions, such corporation shall recognize and treat as a dividend from such company or trust an amount equal to the deduction for dividends paid allowable to such company or trust by reason of such distribution. 2025-01-14T18:59:41Z  

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