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HR 1730 99th Congress House

A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is…

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit witho… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers, and for other purposes.

Introduced: April 2, 1985 See on congress.gov
Taxation Air travelAirlinesAviationFringe benefits
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Income taxLabor and EmploymentTax administrationTax exclusionTransportation and TravelTravel costsWages
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Mar 26, 1985
Referred to House Committee on Ways and Means.
Mar 26, 1985
Introduced in House
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 Latest action March 26, 1985

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers. (Current law excludes employer-provided transportation only if such service is offered for sale to customers in the ordinary course of business.)

Sets forth special rules for the valuation of employer-provided transportation only if such service is offered for sale to customers in the ordinary course of business.

Sets forth special rules for the valuation of employer-provided transportation if the value of a flight on an employer-provided aircraft is includible in the gross income of the employees.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Apr 2, 1985
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APA
U.S. Congress. (2026). H.R. 1730: A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers, and for other purposes.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-1730/
MLA
"H.R. 1730: A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers, and for other purposes.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-1730/.
Bluebook (legal)
H.R. 1730, 99th Cong. (2026), https://openamerica.io/bill/99-HR-1730/.
Markdown link
[H.R. 1730: A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers, and for other purposes.](https://openamerica.io/bill/99-HR-1730/)
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