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HR 533 105th Congress House Taxation Airline passenger traffic Airline rates Business income tax Commerce Consumer discounts Costs Fringe benefits Income tax Labor and Employment Personal income tax Tax deductions Tax exclusion Transportation and Public Works Travel costs

To amend the Internal Revenue Code of 1986 to clarify the treatment of frequent flyer mileage awards.

Introduced: February 4, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 1997
Referred to the House Committee on Ways and Means.
Feb 4, 1997
Sponsor introductory remarks on measure. (CR E130)
Feb 4, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to prohibit, if an individual receives a frequent flier benefit as a result of the purchase in a trade or business of property or services: (1) including any amount in such individual's gross income as a result of receiving such benefit; (2) any deduction otherwise allowable for the purchase of such property or services from being reduced by reason of such benefit; and (3) any deduction allowable for the portion of any transportation purchase using such a benefit.

What's happening now February 4, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Clyburn, James E.
South Carolina · Apr 8, 1997
 D
Norton, Eleanor Holmes
District of Columbia · Feb 26, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 533: To amend the Internal Revenue Code of 1986 to clarify the treatment of frequent flyer mileage awards.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-533/
MLA
"H.R. 533: To amend the Internal Revenue Code of 1986 to clarify the treatment of frequent flyer mileage awards.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-533/.
Bluebook (legal)
H.R. 533, 105th Cong. (2026), https://openamerica.io/bill/105-HR-533/.
Markdown link
[H.R. 533: To amend the Internal Revenue Code of 1986 to clarify the treatment of frequent flyer mileage awards.](https://openamerica.io/bill/105-HR-533/)
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