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HR 1139 108th Congress House

Frequent Flyer Tax-Free Liability Act of 2003

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

Introduced: March 6, 2003 Introduced by: Meeks, Gregory W. Democratic · New York See on congress.gov
Taxation Airline passenger trafficAutomobilesCommerceConsumer discounts
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CostsFringe benefitsHotels, motels, etc.Income taxLabor and EmploymentLease and rental servicesPassenger shipsTax deductionsTax exclusionTransportation and Public WorksTransportation ratesTravel costs
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Mar 6, 2003
Referred to the House Committee on Ways and Means.
Mar 6, 2003
Introduced in House
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 Latest action March 6, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Frequent Flyer Tax-Free Liability Act of 2003 - 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."
 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. 1139: Frequent Flyer Tax-Free Liability Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1139/
MLA
"H.R. 1139: Frequent Flyer Tax-Free Liability Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1139/.
Bluebook (legal)
H.R. 1139, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1139/.
Markdown link
[H.R. 1139: Frequent Flyer Tax-Free Liability Act of 2003](https://openamerica.io/bill/108-HR-1139/)
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