H.R. 2013 · 109th Congress

To amend the Internal Revenue Code of 1986 to provide an exemption from the air transportation tax for certain transportation by seaplanes.

Stage
In committee
Introduced
2005-04-28
Latest action
2005-04-28 · Introduced in House

Summary

Amends the Internal Revenue Code to exempt from the excise tax on air transportation of persons or property certain tranportation provided by seaplanes. Disqualifies seaplanes when using an airport which receives or has received financial assistance from the Airport and Airway Trust Fund.