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S 2530 114th Congress Senate

Small Aircraft Tax Modification Act of 2016

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the exemption for certain aircraft from the excise taxes on transportation by air.

Introduced: February 10, 2016 Introduced by: Murkowski, Lisa Republican · Alaska See on congress.gov
Taxation Aviation and airportsSales and excise taxes
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 10, 2016
Read twice and referred to the Committee on Finance.
Feb 10, 2016
Introduced in Senate
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 Latest action February 10, 2016

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Small Aircraft Tax Modification Act of 2016

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.

 Related & companion bills 1
  • S 2501 Related bill Small Aircraft Tax Modification Act of 2015
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2530: Small Aircraft Tax Modification Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-S-2530/
MLA
"S. 2530: Small Aircraft Tax Modification Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-2530/.
Bluebook (legal)
S. 2530, 114th Cong. (2026), https://openamerica.io/bill/114-S-2530/.
Markdown link
[S. 2530: Small Aircraft Tax Modification Act of 2016](https://openamerica.io/bill/114-S-2530/)
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