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To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.
Legislative Progress
Introduced
February 6, 2017
Latest Action
February 6, 2017
Primary Sponsor
Patrick J. TiberiRepublican(OH)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 7,393 other HR bills in the 115th — cohort avg 50d
This bill amends the Internal Revenue Code to exempt from the excise tax on transportation of persons and property by air amounts paid by an aircraft owner or lessee for aircraft management services related to maintenance and support of the aircraft or flights on such aircraft. Aircraft management services include assisting an aircraft owner with administrative and support services; obtaining insurance; maintenance, storage and fueling of aircraft; hiring, training, and provision of pilots and crew; establishing and complying with safety standards; or other services necessary to support flights operated by an aircraft owner. In the case of an aircraft owner that is wholly-owned by another person, amounts paid by the other person on behalf of the aircraft owner must be treated as having been paid directly by the aircraft owner.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (2)
2018 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 896 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 321 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)
Client expense: $42,000 · Firm income: Not reported
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · third_quarter · Taxation/Internal Revenue Code
H.R. 896 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 321 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)
Client expense: $40,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · second_quarter · Taxation/Internal Revenue Code
H.R. 896 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 321 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)
Client expense: $44,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · first_quarter · Taxation/Internal Revenue Code
H.R. 896 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 321 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)
Client expense: $66,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 1 - The Tax Cuts and Jobs Act (PL 115-97) H.R. 896 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 321 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)
Client expense: $110,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · third_quarter · Taxation/Internal Revenue Code
HR 896 Amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 321 Amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Other Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air transportation excise taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service-I.R.C.280F(d)(6)(c); Treas.Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5-percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance Like kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues
Client expense: $1,510,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2017 · third_quarter · Taxation/Internal Revenue Code
H.R. 896 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 321 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)
Client expense: $110,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · second_quarter · Taxation/Internal Revenue Code
HR 896 Amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 321 Amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Other Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air transportation excise taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service-I.R.C.280F(d)(6)(c); Treas.Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5-percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance Like kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues
Client expense: $780,000 · Firm income: Not reported
2017 · second_quarter · Taxation/Internal Revenue Code
H.R. 896 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 321 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)
Client expense: $110,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · first_quarter · Taxation/Internal Revenue Code
H.R. 896 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) S. 321 - To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air (entire bill) Issues related to comprehensive tax reform (no legislative bill) Issues related to tax treatment of noncommercial jet fuel (no legislative bill)
Client expense: $80,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · first_quarter · Taxation/Internal Revenue Code
HR 896 Amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. S 321 Amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. Other Issues: Aircraft deduction disallowance rules under IRC section 274 Tax depreciation schedules for general aviation aircraft IRS Air transportation excise taxes Extension of the place-in-service date for aircraft purposes Research and Development tax credit Increase in domestic manufacturing deduction Aircraft equipage and funding Internal Revenue Service-I.R.C.280F(d)(6)(c); Treas.Reg. 1.280F-6(d) qualified business use test Request for IRS to provide guidance regarding the tax consequences of the use of a business aircraft in charitable and humanitarian activities Request for IRS to review the treatment of TAM200945037 of leasing aircraft to 5-percent owners and related parties under the depreciation limitation in I.R.C.280F(9)(B) and provide administrative guidance Like kind exchange policies Depreciation systems for business use property Securities and Exchange Commission rules related to reporting aircraft usage FAA Policy Clarification on the use of fuel tax revenues
Client expense: $750,000 · Firm income: Not reported
| Republican |
| OH |
| Jason Lewis | Republican | MN |
| Joyce Beatty | Democratic | OH |
| Mike Bishop | Republican | MI |
| Mike Kelly | Republican | PA |
| Sam Graves | Republican | MO |
| Steve Stivers | Republican | OH |
Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
Government targets: Commerce, Dept of (DOC), Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office