Small Aircraft Tax Modification Act of 2015
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Small Aircraft Tax Modification Act of 2015 [sic]
This bill amends the Internal Revenue Code to expand eligibility for the exemption from the excise tax on the transportation of persons and property by air by: (1) increasing the limit on the maximum certified takeoff weight of eligible aircraft not operated on an established line from 6,000 pounds or less to 12,500 pounds or less; and (2) providing that an aircraft shall not be considered as operated on an established line if it is performing an on-demand operation, as defined by regulation.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 2501: Small Aircraft Tax Modification Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-2501/
"S. 2501: Small Aircraft Tax Modification Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-2501/.
S. 2501, 114th Cong. (2026), https://openamerica.io/bill/114-S-2501/.
[S. 2501: Small Aircraft Tax Modification Act of 2015](https://openamerica.io/bill/114-S-2501/)