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S 322 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to exempt certain sightseeing flights from taxes on air transportation.

Introduced: November 18, 2003 See on congress.gov
Taxation AircraftCommerceExcise taxTax exemption
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TourismTransportation and Public Works
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 5, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2010)
Feb 5, 2003
Sponsor introductory remarks on measure. (CR S2010)
Feb 5, 2003
Introduced in Senate
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 Latest action February 5, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2010)

 Plain-English summary Congressional Research Service
Amends Internal Revenue Code provisions exempting certain small aircraft on nonestablished lines from air transportation taxes to also exempt from such taxes aircraft operated for the sole purpose of sightseeing.
 Related & companion bills 1
  • HR 573 Identical bill To amend the Internal Revenue Code of 1986 to exempt certain sightseeing flights from taxes on air transportation.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Murkowski, Lisa
Alaska · Nov 18, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 322: A bill to amend the Internal Revenue Code of 1986 to exempt certain sightseeing flights from taxes on air transportation.. 108th Congress. Open America. https://openamerica.io/bill/108-S-322/
MLA
"S. 322: A bill to amend the Internal Revenue Code of 1986 to exempt certain sightseeing flights from taxes on air transportation.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-322/.
Bluebook (legal)
S. 322, 108th Cong. (2026), https://openamerica.io/bill/108-S-322/.
Markdown link
[S. 322: A bill to amend the Internal Revenue Code of 1986 to exempt certain sightseeing flights from taxes on air transportation.](https://openamerica.io/bill/108-S-322/)
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