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HR 4374 107th Congress House Taxation Airline passenger traffic Airline rates Automobiles Business income tax Commerce Consumer discounts Costs Fringe benefits Hotels, motels, etc. Income tax Labor and Employment Lease and rental services Passenger ships Personal income tax Tax deductions Tax exclusion Transportation and Public Works Transportation rates Travel costs

Frequent Flyer Tax-Free Liability Act of 2002

Introduced: April 16, 2002 Introduced by: Meeks, Gregory W. Democratic · New York See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 16, 2002
Referred to the House Committee on Ways and Means.
Apr 16, 2002
Introduced in House
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 Plain-English summary Congressional Research Service
Frequent Flyer Tax-Free Liability Act of 2002 - Amends the Internal Revenue Code to provide that if an individual receives frequent flyer mileage for purchase of property or services: (1) no part of such a benefit shall count as part of gross income; (2) no deduction otherwise allowable for the purchase of such property or services shall be reduced by reason of the resulting benefit; and (3) no deduction shall be permitted for any portion of travel-related service purchases for which such a benefit is utilized. Defines "frequent flyer benefit."
What's happening now April 16, 2002

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4374: Frequent Flyer Tax-Free Liability Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4374/
MLA
"H.R. 4374: Frequent Flyer Tax-Free Liability Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4374/.
Bluebook (legal)
H.R. 4374, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4374/.
Markdown link
[H.R. 4374: Frequent Flyer Tax-Free Liability Act of 2002](https://openamerica.io/bill/107-HR-4374/)
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