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HR 3608 114th Congress House

To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.

Introduced: September 24, 2015 See on congress.gov
Taxation Aviation and airportsSales and excise taxesTransportation safety and security
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 27, 2016
Placed on the Union Calendar, Calendar No. 618.
Sep 27, 2016
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-793.
Jul 13, 2016
Ordered to be Reported (Amended) by Voice Vote.
Jul 13, 2016
Committee Consideration and Mark-up Session Held.
Sep 24, 2015
Referred to the House Committee on Ways and Means.
Sep 24, 2015
Introduced in House
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 Latest action September 27, 2016

Placed on the Union Calendar, Calendar No. 618.

 Plain-English summary Congressional Research Service

(Sec. 1) This bill amends the Internal Revenue Code to exempt from the excise tax on transportation of persons and property by air amounts paid by an aircraft owner or lessee for aircraft management services related to maintenance and support of the aircraft or flights on such aircraft.

Aircraft management services include assisting an aircraft owner with administrative and support services; obtaining insurance; maintenance, storage and fueling of aircraft; hiring, training, and provision of pilots and crew; establishing and complying with safety standards; or other services necessary to support flights operated by an aircraft owner.

In the case of an aircraft owner that is wholly-owned by another person, amounts paid by the other person on behalf of the aircraft owner must be treated as having been paid directly by the aircraft owner.

 Related & companion bills 1
  • S 2092 Identical bill A bill to amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the exci…
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2 Republican 2
R
Graves, Sam
Missouri · Nov 2, 2015
 D
Wilson, Frederica S.
Florida · Nov 2, 2015
 D
Beatty, Joyce
Ohio · Sep 24, 2015
 R
Kelly, Mike
Pennsylvania · Sep 24, 2015
Renacci, James
· Sep 24, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3608: To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-3608/
MLA
"H.R. 3608: To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-3608/.
Bluebook (legal)
H.R. 3608, 114th Cong. (2026), https://openamerica.io/bill/114-HR-3608/.
Markdown link
[H.R. 3608: To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.](https://openamerica.io/bill/114-HR-3608/)
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