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A bill to amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for noncommercial aircraft property.
Legislative Progress
Introduced
November 3, 2009
Latest Action
November 3, 2009
Primary Sponsor
Samuel BrownbackRepublican(KS)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 4,048 other S bills in the 111th — cohort avg 29d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
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)
2010 · fourth_quarter · Taxation/Internal Revenue Code
HR 915 FAA Reauthorization Act of 2009 S 1451 FAA Air Transportation Modernization and Safety Improvement Act HR 1586 FAA Air Transportation Modernization and Safety Improvement Act HR 6473 Airport and Airway Extension Act of 2010, Part IV HR 4853 Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (provisions related to accelerated depreciation) HR 5297 Small Business Lending Fund Act of 2010 (provisions related to accelerated depreciation) S 195 Taxpayer Protection Act (provisions related to aircraft divestiture) HR 3844 To amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for non-commercial aircraft property S 2723 To amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for non-commercial aircraft property Other Issues: IRS Air Transportation Excise Tax - Audit Technique Guide Extension of accelerated depreciation provisions for aircraft purposes Extension of the placed-in-service date for aircraft purchases Research and Development Tax Credit Increase in Domestic Manufacturing Deduction Elimination of AMT penalty on airport private activity bonds IRS Notice 2008 - 64 to require taxpayers to file elections to group activities under passive loss rules Proposal and Temporary Regulation 301.7701 - 2T (c)(2)(v)B; Treasury Decision 9462; Reg: 116614 - 08 74 Federal Regulation 46,957 - Excise Tax Applicability to disregarded entities IRS Revenue Procedure 2010 -13 - Passive Activity Losses IRS Air Transportation Excise Tax Audit Technique Guide Aircraft Equipage and Funding
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $430,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Transportation Security Administration (TSA), Transportation, Dept of (DOT), White House Office
2010 · fourth_quarter · Taxation/Internal Revenue Code
S.1451 / H.R.1586, FAA Air Transportation Modernization and Safety Improvement Act General representation on FAA modernization funding H.R. 5297, Small Business Jobs and Credit Act of 2010 S.3513, Bonus Depreciation Extension to Create Jobs Act H.R.5611, Airport and Airway Extension Act of 2010, Part II S.2723, A bill to amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for noncommercial aircraft property S. 3513, Bonus Depreciation Extension to Create Jobs Act H.R. 4853, Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of
2010 · third_quarter · Taxation/Internal Revenue Code
H.R. 915, FAA Reauthorization Act of 2009 S.1451 / H.R.1586, FAA Air Transportation Modernization and Safety Improvement Act General representation on FAA modernization funding H.R. 5297, Small Business Jobs and Credit Act of 2010 S.3513, Bonus Depreciation Extension to Create Jobs Act H.R.5611, Airport and Airway Extension Act of 2010, Part II S.2723, A bill to amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for noncommercial aircraft property S. 3513, Bonus Depreciation Extension to Create Jobs Act
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of
2010 · third_quarter · Taxation/Internal Revenue Code
H.R. 915 FAA Reauthorization Act of 2009 S. 1451 FAA Air Transportation Modernization and Safety Improvement Act H.R. 1586 FAA Air Transportation Modernization and Safety Improvement Act H.R. 6190 Airport and Airway Extension Act of 2010, Part III H.R. 5900 Airline Safety and Federal Aviation Administration Extension Act of 2010 H.R. 5297 Small Business Lending Fund Act of 2010 (provisions related to accelerated depreciation) S. 195 Taxpayer Protection Act (aircraft divestiture provisions) H.R. 384 TARP Reform and Accountability Act (aircraft divestiture provisions) H.R. 3844 To amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for noncommercial aircraft property. S.2723 A bill to amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for noncommercial aircraft property. Other issues: U.S. Treasury Notice 2005 -45: Entertainment Use Notice U.S. Treasury Notice 2005-80: Excise Tax Charges IRS Proposal Regulation 147171-05: Deductions for Entertainments Use of Business Aircraft Entertainment Use:Charter Rate Method Safe Harbor IRS Air Transportation Excise Tax - Audit Technique Guide Extension of accelerated depreciation provision for aircraft purchases Extension of the placed-in-service date for aircraft purchases Research and Development tax credit Increase in Domestic Manufacturing Deduction Elimination of AMT penalty on airport private activity bonds IRS Notice 2008-64 to require taxpayers to file elections to group activities under passive loss rules Proposal and Temporary Regulation 301.7701-2T(c)(2)(v)B; Treasury Decision 9462; Reg-116614-08 74 Federal Regulation 46,957 - Excise Tax Applicability to disregarded entities IRS Revenue Procedure 2010-13 - Passive Activity Losses IRS Air Transportation Excise Tax Audit Technique Guide Aircraft Equipage and Funding
Client expense: $630,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), White House Office
2010 · second_quarter · Taxation/Internal Revenue Code
H.R. 915 FAA Reauthorization Act of 2009 S. 1451 FAA Air Transportation Modernization and Safety Improvement Act H.R. 1586 FAA Air Transportation Modernization and Safety Improvement Act H.R. 5147 Federal Aviation Administration Extension Act of 2010 H.R.5611 Airport and Airway Extension Act of 2010, Part II H.R. 5297 Small Business Lending Fund Act of 2010 (provisions related to accelerated depreciation) S. 195 Taxpayer Protection Act (aircraft divestiture provisions) H.R. 384 TARP Reform and Accountability Act (aircraft divestiture provisions) H.R. 3844 To amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for noncommercial aircraft property. S.2723 A bill to amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for noncommercial aircraft property. Other issues: U.S. Treasury Notice 2005 -45: Entertainment Use Notice U.S. Treasury Notice 2005-80: Excise Tax Charges IRS Proposal Regulation 147171-05: Deductions for Entertainments Use of Business Aircraft Entertainment Use:Charter Rate Method Safe Harbor IRS Air Transportation Excise Tax - Audit Technique Guide Extension of accelerated depreciation provision for aircraft purchases Extension of the placed-in-service date for aircraft purchases Research and Development tax credit Increase in Domestic Manufacturing Deduction Elimination of AMT penalty on airport private activity bonds IRS Notice 2008-64 to require taxpayers to file elections to group activites under passive loss rules Propopsal and Temporary Regulation 301.7701-2T(c)(2)(v)B; Treasury Decision 9462; Reg-116614-08 74 Federal Regualtion 46,957 - Excise Tax Applicability to disregarded entities IRS Revenue Procedure 2010-13 - Passive Activity Losses IRS Air Transportation Excise Tax Audit Technique Guide
Client expense: $460,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), Federal Aviation Administration (FAA), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Natl Transportation Safety Board (NTSB), Office of Management & Budget (OMB), SENATE, Securities & Exchange Commission (SEC), Transportation Security Administration (TSA), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2010 · second_quarter · Taxation/Internal Revenue Code
H.R. 915, FAA Reauthorization Act of 2009 S.1451 / H.R.1586, FAA Air Transportation Modernization and Safety Improvement Act General representation on FAA modernization funding H.R.5147, Airport and Airway Extension Act of 2010 S.3513, Bonus Depreciation Extension to Create Jobs Act H.R.5611, Airport and Airway Extension Act of 2010, Part II S.2723, A bill to amend the Internal Revenue Code of 1986 to provide a special depreciation allowance and recovery period for noncommercial aircraft property
Client expense: Not reported · Firm income: $60,000
Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Transportation, Dept of (DOT), Treasury, Dept of