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HR 4352 108th Congress House Taxation Aircraft Commerce Economics and Public Finance Expense accounts Fringe benefits Income tax Labor and Employment Leave of absence Private aviation Public debt Tax deductions Transportation and Public Works Wages

Corporate Jet Tax Shelter Reform Act of 2004

Introduced: May 12, 2004 See on congress.gov
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
May 12, 2004
Referred to the House Committee on Ways and Means.
May 12, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Corporate Jet Tax Shelter Reform Act of 2004 - Amends the Internal Revenue Code to limit the tax deduction allowable for employer-provider aircraft flights to the expenses for goods, services, and facilities relating to such aircraft which are treated as employee compensation and wages. Dedicates any increase in Federal receipts resulting from this Act solely to reduction of the public debt.

What's happening now May 12, 2004

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4352: Corporate Jet Tax Shelter Reform Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4352/
MLA
"H.R. 4352: Corporate Jet Tax Shelter Reform Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4352/.
Bluebook (legal)
H.R. 4352, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4352/.
Markdown link
[H.R. 4352: Corporate Jet Tax Shelter Reform Act of 2004](https://openamerica.io/bill/108-HR-4352/)
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