legislation: 99-hr-4884

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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
99-hr-4884 99 hr 4884 A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of certain air transportation. Taxation 1986-05-22 1986-05-22 Referred to House Committee on Ways and Means. House Rep. Barnard, Doug, Jr. [D-GA-10] GA D B000153 43 Amends the Internal Revenue Code to provide that the value of transportation provided to any person on a noncommercially operated aircraft shall be considered "no-additional-cost service" and therefore excludible from gross income if: (1) such transportation is provided on a flight made in the ordinary course of the trade or business of the taxpayer owning or leasing such aircraft for use in such trade or business; (2) the flight on which the transportation is provided would have been made whether or not such person was transported on the flight; and (3) no substantial additional cost is incurred in providing such transportation to such person. 2024-02-07T16:32:33Z  

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